Private ruling: Tax Parcel Optimisation methodology and propagation
Date of advice: 28 April 2017
Published: September 2017

Ruling: The ruling relates to a transaction that the taxpayer entered 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 102-5 of the Income Tax Assessment Act 1997 (ITAA 1997) | Section 102-10 of the ITAA 1997 | Section 121-20 of the ITAA 1997 | Section 121-25 of the ITAA 1997