Private ruling: The application of subdivision 310-B and 310-D of the Income Tax Assessment Act 1997
Date of advice: 2 December 2022
Published: March 2022


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

Relevant legislative provisions: Income Tax Assessment Act 1997 Subsection 310-10 | Income Tax Assessment Act 1997 Subsection 310-45