Private ruling: Capital return
Date of advice: 18 July 2023
Published: 11 September 2023

Ruling: The Edited Version has been prepared in the following form in order to protect the privacy of this taxpayer and the commercial in-confidence components of this particular arrangement. | The Commissioner issued a ruling that relates to the following provisions: | Section 6(1) of the Income Tax Assessment Act 1997 | Section 6(4) of the Income Tax Assessment Act 1997 | Section 45A of the Income Tax Assessment Act 1936 | Section 45B of the Income Tax Assessment Act 1936 | Section 45D of the Income Tax Assessment Act 1936