Private ruling: The Financing Arrangement
Date of advice: 18 December 2015
Published: February 2016

Ruling: A taxpayer applied for a private binding ruling about a financing arrangement and asked for a ruling on how the following legislative provisions would apply to the financing arrangement: | Subsection 128A(1AB) of the Income Tax Assessment Act 1936 | Section 177F of the Income Tax Assessment Act 1936 | Section 26-25 of the Income Tax Assessment Act 1997 | Section 230-15 of the Income Tax Assessment Act 1997 | Section 230-45 of the Income Tax Assessment Act 1997 | Section 974-15 of the Income Tax Assessment Act 1997 | Section 974-80 of the Income Tax Assessment Act 1997 | The Commissioner issued a ruling on the questions asked by the taxpayer.