Private ruling: Fixed trust
Date of advice: 17 November 2022
Published: 16 January 2023


Relevant facts and circumstances: The taxpayer applied for a private ruling on the application of: • former subsections 160APHL(11) and 160APHL(14) of the Income Tax Assessment Act 1936 (ITAA 1936) • paragraph 272-5(3) of Schedule 2F to the ITAA 1936 • section 272-65 of Schedule 2F of the ITAA 1936; and • subsection 995-1(1) of the Income Tax Assessment Act 1997 . A ruling was issued in respect of the relevant provisions.

Relevant legislative provisions: Income Tax Assessment Act 1936 former subsection 160APHL(11) | Income Tax Assessment Act 1936 former subsection 160APHL(14) | Income Tax Assessment Act 1936 paragraph 272-5(3) of Schedule 2F | Income Tax Assessment Act 1936 section 272-65 of Schedule 2F | Income Tax Assessment Act 1997 subsection 995-1(1)