Private ruling: The application of Subdivision 310-C and 310-E of the Income Tax Assessment Act 1997
Date of advice: 29 September 2020
Published: November 2020

Ruling: The ruling relates to a transaction that the taxpayer entered into and concerns the following provisions of the income tax legislation: | Section 310-15 of the Income Tax Assessment Act 1997 (ITAA 1997) | Paragraph 310-25(a) ITAA 1997 | Subsection 310-30(1) of the ITAA 1997 | Subsection 310-30(2) of the ITAA 1997 | Paragraph 310-35(1)(a) of the ITAA 1997 | Subparagraph 310-35(1)(b)(ii) of the ITAA 1997 | Paragraph 310-35(2)(a) of the ITAA 1997 | paragraph 310-35(2)(b) | Paragraph 310-35(2)(d) of the ITAA 1997 | Paragraph 310-40(1)(a) of the ITAA 1997 | Subparagraph 310-40(1)(c)(ii) of the ITAA 1997 | Paragraph 310-40(2)(a) of the ITAA 1997 | Paragraph 310-40(2)(b) of the ITAA 1997 | Paragraph 310-40(2)(d) of the ITAA 1997 | Subsection 310-60(4) of the ITAA 1997 | Subsection 310-60(5) of the ITAA 1997 | Subsection 310-70(2) of the ITAA 1997 | Subsection 320-137(4) of the ITAA 1997 | Subsection 995-1(1) of the ITAA 1997