SAIM8000 - Annual payments: overview and contents

Overview

This section of the Savings and Investment Manual explains the taxation of ‘annual payments’.


Contents

SAIM8010Introduction
SAIM8020Meaning of annual payment
SAIM8030Case law: ‘pure income profit’
SAIM8040Case law: ‘conditions and counter stipulations’
SAIM8050Examples
SAIM8060Annuities
SAIM8070Exemptions
SAIM8080Anti-avoidance

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