Private ruling: Division 165
Date of advice: 29 April 2016
Published: July 2016

Ruling: Q1:  | A1: 




Subject: Division 165: In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided: | Issue: This ruling concerned the application of Division 165. | Question: Do the anti-avoidance provisions, Division 165 of the A New Tax System (Goods and Service Tax) Act 1999 (GST Act), apply to the formation of the Joint Venture (JV)? | Answer: The Commissioner has ruled on the relevant question.