Private ruling: Family group
Date of advice: 20 March 2026
Published: 18 May 2026
Ruling period: XX Month 20XX to XX Month 20XX

Ruling: Q1: Will an entity be a member of the Test Individual's 'family group' pursuant to sections 272-90 of Schedule 2F to the Income Tax Assessment Act 1936 in relation to conferrals or distributions from the Trust? | A1: No



Reasons for decision: Summary: The Commissioner considered the application of the facts of the case and ruled accordingly.