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