Legislation

ITAA 1997 s 5(c) or (d) of this Product Ruling, or the trustee of a deceased estate referred to in paragraph 5(e) or (f) of this Product Ruling, as applicable, resulting from the payment of the withdrawal value by Challenger to them upon death is disregarded under section 118-300

ATO documents that consider ITAA 1997 s 5(c) or (d) of this Product Ruling, or the trustee of a deceased estate referred to in paragraph 5(e) or (f) of this Product Ruling, as applicable, resulting from the payment of the withdrawal value by Challenger to them upon death is disregarded under section 118-300