Private ruling: Tax Integrity Measures and the Taxation of Financial Arrangements
Published: October 2013

Ruling: The Commissioner was asked to rule on the application of the following relevant provisions to an arrangement: | ·regulations 974-135D and 974-135F of the Income Tax Regulations 1997 | ·subsections 230-15(2), 230-45(1), and section 974-15 of the Income Tax Assessment Act 1997 , and | ·subsection 128F(1) of the Income Tax Assessment Act 1936 . | The Commissioner ruled that those relevant provisions would apply to the arrangement.