Private ruling: Franchise termination payment
Date of advice: 7 November 2025
Published: 22 December 2025

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 8-1 of the Income Tax Assessment Act 1997 ( ITAA 1997 ) | Section 25-110 of the ITAA 1997 | Section 40-880 of the ITAA 1997


Relevant legislative provisions: Income Tax Assessment Act 1997 section 8-1 | Income Tax Assessment Act 1997 section 25-110 | Income Tax Assessment Act 1997 section 40-880