Private ruling: Sovereign immunity
Date of advice: 2 April 2026
Published: 20 July 2026

Ruling: The Commissioner was asked a series of questions in relation to the application of sections 840-805(9), 880-105, 880-115 and 880-120 of the Income Tax Assessment Act 1997 and paragraph 128B(3)(n) of the Income Tax Assessment Act 1936. | The Commissioner has ruled on each of the questions.