Private ruling: The application of Subdivision 310-C and Subdivision 310-E of the Income Tax Assessment Act 1997
Date of advice: 13 August 2021
Published: October 2021

Ruling: In order to protect the privacy of this taxpayer 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: | Paragraph 310-25(a) of the Income Tax Assessment Act 1997 (ITAA 1997) | Subsection 310-30(1) of the ITAA 1997 | Subsection 310-30(2) of the ITAA 1997 | Paragraph 310-35(1)(a) of the ITAA 1997 | Subparagraph 310-35(1)(b)(ii) of the ITAA 1997 | Paragraph 310-35(2)(a) of the ITAA 1997 | Paragraph 310-35(2)(d) of the ITAA 1997 | Paragraph 310-40(1)(a) of the ITAA 1997 | Subparagraph 310-40(1)(c)(ii) of the ITAA 1997 | Paragraph 310-40(2)(a) of the ITAA 1997 | Paragraph 310-40(2)(b) of the ITAA 1997 | Paragraph 310-40(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