Private ruling: International restructure
Date of advice: 16 September 2015
Published: December 2015
Ruling period: 1 July 2015 to 30 June 2016

Ruling: Company A is a company incorporated in Australia. It wants to rationalise its group structure so | that it can hold shares in certain overseas subsidiaries directly. | The Commissioner issued a Private Ruling on sections 126-50, 104-135, 768-5 and 768-505, and | subsection 995-1(1), of the ITAA 1997.


Relevant legislative provisions: Income Tax Assessment Act 1997 section 126-50 | Income Tax Assessment Act 1997 section 104-135 | Income Tax Assessment Act 1997 section 768-5 | Income Tax Assessment Act 1997 section 768-505 | Income Tax Assessment Act 1997 subsection 995-1(1)