Private ruling: Application of Division 832 of the Income Tax Assessment Act 1997 (ITAA 1997) and Section 177F of the Income Tax Assessment Act 1936 (ITAA 1936)
Date of advice: 29 July 2019
Published: September 2019


Relevant facts and circumstances: The taxpayer applied for a private ruling on the application of Division 832 of the ITAA 1997 and section 177F of the ITAA 1936. A ruling was issued in respect of the relevant provisions.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 832-725 | Income Tax Assessment Act 1997 section 832-620 | Income Tax Assessment Act 1936 section 177F