Private ruling: Application of Subdivision 310-B of the Income Tax Assessment Act 1997 (ITAA 1997) and section 177C of the Income Tax Assessment Act 1936 (ITAA 1936)
Date of advice: 24 April 2020
Published: June 2020


Relevant facts and circumstances: The taxpayer applied for a private ruling on the application of Subdivision 310-B of the ITAA 1997 and section 177C of the ITAA 1936. A ruling was issued in respect of the relevant provisions.

Relevant legislative provisions: Income Tax Assessment Act 1997 Subdivision 310-B | Income Tax Assessment Act 1997 Subsection 115-30(1) | Income Tax Assessment Act 1997 Section 118-300 | Income Tax Assessment Act 1997 Subsection 177C(2)