Private ruling: The application of Divisions 310 and 320 of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936 .
Date of advice: 18 July 2018
Published: September 2018

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: | Section 310-15 of the Income Tax Assessment Act 1997 (ITAA 1997) | Section 310-45 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 | Subsection 177C(2) of the ITAA 1936