Private ruling: The application of Subdivision 310-B of the Income Tax Assessment Act 1997
Date of advice: 29 September 2020
Published: November 2020

Ruling: The ruling relates to a transaction that the taxpayer entered into and concerns the following provisions of the income tax legislation: | Section 310-5 of the Income Tax Assessment Act 1997 (ITAA 1997) | Subsection 310-10(1) of the ITAA 1997 | Subsection 310-10(2) of the ITAA 1997 | Subsection 310-10(3) of the ITAA 1997 | Subsection 310-10(4) of the ITAA 1997 | subsection 310-10(5) of the ITAA 1997 | Paragraph 310-25(a) of the ITAA 1997 | Subsection 310-30(1) of the ITAA 1997 | Subsection 995-1(1) of the ITAA 1997