Private ruling: The application of Subdivisions 310-B and 310-D of the Income Tax Assessment Act 1997
Date of advice: 19 November 2024
Published: 13 January 2025

Ruling: In order to protect the privacy of this taxpayer and the commercial in-confidence components of this Transaction, the Edited Version is prepared in the following form. | The ruling relates to a transaction that the taxpayer will enter into and concerns the following provisions of the income tax legislation: | Income Tax Assessment Act 1997 section 108-5 | Income Tax Assessment Act 1997 Division 310 | Income Tax Assessment Act 1997 section 310-1 | Income Tax Assessment Act 1997 section 310-5 | Income Tax Assessment Act 1997 section 310-10 | Income Tax Assessment Act 1997 subsection 310-10(1) | Income Tax Assessment Act 1997 subsection 310-10(2) | Income Tax Assessment Act 1997 subsection 310-10(3) | Income Tax Assessment Act 1997 paragraph 310-10(3)(a) | Income Tax Assessment Act 1997 paragraph 310-10(4)(a) | Income Tax Assessment Act 1997 subsection 310-10(5) | Income Tax Assessment Act 1997 paragraph 310-25(a) | Income Tax Assessment Act 1997 section 310-30 | Income Tax Assessment Act 1997 subsection 310-30(1) | Income Tax Assessment Act 1997 section 310-45 | Income Tax Assessment Act 1997 subsection 310-45(1) | Income Tax Assessment Act 1997 paragraph 310-45(1)(a) | Income Tax Assessment Act 1997 paragraph 310-45(2)(a) | Income Tax Assessment Act 1997 paragraph 310-45(4)(a) | Income Tax Assessment Act 1997 subdivision 310-B | Income Tax Assessment Act 1997 subdivision 310-D | Income Tax Assessment Act 1997 subsection 995-1(1) | Superannuation Industry (Supervision) Act 1993 section 45