Private ruling: Subdivisions 310-C and 310-E of the Income Tax Assessment Act 1997
Date of advice: 5 January 2024
Published: 12 February 2024

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 310-5 | Income Tax Assessment Act 1997 section 310-20 | Income Tax Assessment Act 1997 paragraph 310-25(a) | Income Tax Assessment Act 1997 subsection 310-30(1) | Income Tax Assessment Act 1997 section 310-35 | Income Tax Assessment Act 1997 paragraph 310-35(2)(b) | Income Tax Assessment Act 1997 paragraph 310-35(2)(d) | Income Tax Assessment Act 1997 section 310-40 | Income Tax Assessment Act 1997 paragraph 310-40(2)(b) | Income Tax Assessment Act 1997 paragraph 310-40(2)(d) | Income Tax Assessment Act 1997 section 310-45 | Income Tax Assessment Act 1997 subsection 310-45(1) | Income Tax Assessment Act 1997 subsection 310-55(2) | Income Tax Assessment Act 1997 subsection 310-55(3) | Income Tax Assessment Act 1997 subsection 310-60(4) | Income Tax Assessment Act 1997 subsection 310-60(5) | Income Tax Assessment Act 1997 subsection 310-65(2) | Income Tax Assessment Act 1997 subsection 310-70(2) | Income Tax Assessment Act 1997 Division 310 | Income Tax Assessment Act 1997 Subdivision 310-B | Income Tax Assessment Act 1997 Subdivision 310-C | Income Tax Assessment Act 1997 Subdivision 310-D | Income Tax Assessment Act 1997 Subdivision 310-E