Private ruling: Withholding tax and anti-avoidance rules
Date of advice: 14 September 2018
Published: October 2018
Ruling period: Year ending 31 December 2018 | Year ending 31 December 2019
Date scheme commenced: March 2018

Ruling: Q1: Will withholding tax be payable on lease payments made to Entity A? | A1: No | Q2: Will section 177DA of the Income Tax Assessment Act 1936 (ITAA 1936) apply to trigger the operation of Part IVA of the ITAA 1936 where Entity A, Entity B and Entity C structure their operations into Australia using intermediary entities? | A2: No | Q3: Would it be concluded that Entity A, Entity B and Entity C entered into or carried out the scheme or any part of the scheme for a principal purpose of, or for more than one principal purpose of, obtaining a tax benefit as required by paragraph 177J(1)(b) of the ITAA 1936? | A3: No | Q4: Will the general anti-avoidance provisions in section 177D of the ITAA 1936 apply to trigger the operation of Part IVA of the ITAA 1936 where Entity A, Entity B and Entity C structure their operations into Australia using intermediary entities? | A4: No



Reasons for decision: Summary: The Commissioner has ruled on each of the questions.