Private ruling: Assessability of payment under section 6-5(2) of the Income Tax Assessment Act 1997
Published: March 2012

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 concerned a scheme involving an infrastructure project and the following provisions: | Income Tax Assessment Act 1997 Division 6 | Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 subsection 6-5(1) | Income Tax Assessment Act 1997 subsection 6-5(2) | Income Tax Assessment Act 1997 subsection 6-5(4) | Income Tax Assessment Act 1997 section 10-5




Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet.