Private ruling: Application of Subdivisions 310-C and 310-E of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936
Date of advice: 15 November 2018
Published: March 2019

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 entered into and concerns the following provisions of the income tax legislation: | Subsection 310-35(1) of the Income Tax Assessment Act 1997 (ITAA 1997) | Paragraph 310-35(2)(b) of the ITAA 1997 | Paragraph 310-35(2)(d) of the ITAA 1997 | Subsection 310-55(2) of the ITAA 1997 | Subsection 310-55(3) of the ITAA 1997 | Subsection 310-65(2) of the ITAA 1997 | Subsection 995-1(1) of the ITAA 1997 | Subsection 177A(1) of the Income Tax Assessment Act 1936 (ITAA 1936) | Subsection 177C(1) of the ITAA 1936