Private ruling: Income tax treatment of various receipts and expenditure
Published: September 2011

Ruling: In order to protect the privacy of this taxpayer and the commercial in-confidence components of this Transaction, the Edited Version is prepared in the following form. | The ruling relates to an infrastructure transaction that the taxpayer entered into and concerns the following provisions of the income tax legislation: | Income Tax Assessment Act 1997 Section 6-5, | Income Tax Assessment Act 1997 Section 8-1, | Income Tax Assessment Act 1997 Division 40, | Income Tax Assessment Act 1997 Section 104-10, | Income Tax Assessment Act 1997 Section 104-35, | Income Tax Assessment Act 1997 Section 116-20, | Income Tax Assessment Act 1997 Section 116-30, | Income Tax Assessment Act 1997 Section 118-20 and | Income Tax Assessment Act 1997 Section 118-24.




Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet.