Private ruling: Income tax – Business and professional income – Australian sourced
Date of advice: 20 December 2017
Published: May 2018

Ruling: Q1: Does the taxpayer derive assessable income directly or indirectly from an Australian source for the purposes of subsection 6-5(3) of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: No




Subject: Income tax – Business and professional income – Australian sourced: In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided: | The Commissioner has ruled on the following: