Private ruling: Tax treatment and valuation of superannuation interests
Date of advice: 9 April 2026
Published: 29 June 2026

Ruling: The ruling relates to a scheme that the taxpayer entered into and concerns the following provisions of the income tax legislation: | Section 307-200of the Income Tax Assessment Act 1997 | Paragraph 307-205(b) of the Income Tax Assessment Act 1997 | Subsection 307-205.02(3) of the Income Tax Assessment (1997 Act) Regulations 2021 | Section 307-205.02A of the Income Tax Assessment (1997 Act) Regulations 2021