Private ruling: Commissioner's discretion
Date of advice: 30 October 2018
Published: January 2019
Ruling period: Year ending 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Will the Commissioner exercise his discretion under subsection 99A(2) of the Income Tax Assessment Act 1936 (ITAA 1936) to apply progressive individual rates of tax as per section 99 of the ITAA 1936? | A1: Yes. Having considered your circumstances and the relevant factors the Commissioner will apply progressive individual rates of tax under section 99 of the ITAA 1936.

Relevant facts and circumstances: The deceased died on XX/XX/XXXX. The deceased estate is still in the process of being administered. No distributions have been made to beneficiaries and the liabilities of the estate are still being determined. No outside funds or assets have been contributed to the deceased estate. No amounts have been lent to the estate. No special rights or privileges have been conferred or attached to the assets of the deceased estate.

Relevant legislative provisions: Income Tax Assessment Act 1936 section 99 | Income Tax Assessment Act 1936 section 99A