Private ruling: International issues - sovereign immunity
Date of advice: 1 May 2026
Published: 20 July 2026

Ruling: In order to protect the privacy of this taxpayer and the commercial in-confidence components of this scheme, the Edited Version is prepared in the following form. | The ruling relates to a scheme that the taxpayer entered into and concerns the following provisions of the income tax legislation:


Relevant legislative provisions: Income Tax Assessment Act 1997 section 880-105 | Income Tax Assessment Act 1997 paragraph 880-130(2)(c)