Private ruling: Segregated current pension assets and asset selection methodology for segregation
Date of advice: 17 August 2016
Published: September 2016

Ruling: The ruling relates to an arrangement that the taxpayer proposes to enter into and concerns the following provisions of the income tax legislation: | Subsection 177A(1) of the Income Tax Assessment Act 1936 (ITAA 1936) | Subsection 177C(1) of the ITAA 1936 | Section 177CB of the ITAA 1936 | Section 177D of the ITAA 1936 | Section 104-55 of the Income Tax Assessment Act 1997 (ITAA 1997) | Section 104-60 of the ITAA 1997 | Subsection 295-385(3) of the ITAA 1997 | Section 995-1 of the ITAA 1997