Private ruling: Application of subdivision 310-C, subdivision 310-E and subsection 115-30(1) of the Income Tax Assessment Act 1997 (ITAA 1997) and section 177C of the Income Tax Assessment Act 1936 (ITAA 1936)
Date of advice: 28 April 2020
Published: June 2020


Relevant facts and circumstances: The taxpayer applied for a private ruling on the application of subdivision 310-C, subdivision 310-E, subsection 115-30(1) of the ITAA 1997 and section 177C of the ITAA 1936. A ruling was issued in respect of the relevant provisions.

Relevant legislative provisions: Income Tax Assessment Act 1936 Subsection 177C(2) | Income Tax Assessment Act 1997 Subsection 115-30(1) | Income Tax Assessment Act 1997 Subdivision 310-C | Income Tax Assessment Act 1997 Subdivision 310-E