Private ruling: The application of Subdivisions 310-B, 310-D and 310-E of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936
Date of advice: 31 March 2025
Published: 19 May 2025

Ruling: In order to protect the privacy of this taxpayer and the commercial in-confidence components of the transaction, the Edited Version is prepared in the following form. | The ruling relates to a transaction that the taxpayer will enter into and concerns the following provisions of the income tax legislation: | Section 104-10 of the Income Tax Assessment Act 1997 | Subsection 104-10(4) of the Income Tax Assessment Act 1997 | Section 108-5 of the Income Tax Assessment Act 1997 | Division 310 of the Income Tax Assessment Act 1997 | Section 310-1 of the Income Tax Assessment Act 1997 | Section 310-5 of the Income Tax Assessment Act 1997 | Section 310-10 of the Income Tax Assessment Act 1997 | Subsection 310-10(1) of the Income Tax Assessment Act 1997 | Paragraph 310-10(1)(a) of the Income Tax Assessment Act 1997 | Subsection 310-10(2) of the Income Tax Assessment Act 1997 | Subsection 310-10(3) of the Income Tax Assessment Act 1997 | Paragraph 310-10(4)(a) of the Income Tax Assessment Act 1997 | Subsection 310-10(5) of the Income Tax Assessment Act 1997 | Section 310-25 of the Income Tax Assessment Act 1997 | Section 310-30 of the Income Tax Assessment Act 1997 | Subsection 310-30(1) of the Income Tax Assessment Act 1997 | Section 310-45 of the Income Tax Assessment Act 1997 | Subsection 310-45(1) of the Income Tax Assessment Act 1997 | Paragraph 310-45(1)(a) of the Income Tax Assessment Act 1997 | Paragraph 310-45(2)(a) of the Income Tax Assessment Act 1997 | Subsection 310-45(3) of the Income Tax Assessment Act 1997 | Paragraph 310-45(4)(a) of the Income Tax Assessment Act 1997 | Section 310-50 of the Income Tax Assessment Act 1997 | Subsection 310-50(1) of the Income Tax Assessment Act 1997 | Subsection 310-50(2) of the Income Tax Assessment Act 1997 | Subsection 310-50(3) of the Income Tax Assessment Act 1997 | Section 310-55 of the Income Tax Assessment Act 1997 | Subsection 310-55(1) of the Income Tax Assessment Act 1997 | Paragraph 310-55(1)(a) of the Income Tax Assessment Act 1997 | Paragraph 310-55(1)(b) of the Income Tax Assessment Act 1997 | Section 310-60 of the Income Tax Assessment Act 1997 | Subsection 310-60(1) of the Income Tax Assessment Act 1997 | Subsection 310-60(3) of the Income Tax Assessment Act 1997 | Section 310-65 of the Income Tax Assessment Act 1997 | Subsection 310-65(1) of the Income Tax Assessment Act 1997 | Section 310-70 of the Income Tax Assessment Act 1997 | Subsection 310-70(1) of the Income Tax Assessment Act 1997 | Subsection 310-85(1) of the Income Tax Assessment Act 1997 | Subsection 310-85(2) of the Income Tax Assessment Act 1997 | Subdivision 310-B of the Income Tax Assessment Act 1997 | Subdivision 310-C of the Income Tax Assessment Act 1997 | Subdivision 310-D of the Income Tax Assessment Act 1997 | Subdivision 310-E of the Income Tax Assessment Act 1997 | Subsection 995-1(1) of the Income Tax Assessment Act 1997 | Subsection 177A(1) of the Income Tax Assessment Act 1936 | Subsection 177C(1) of the Income Tax Assessment Act 1936 | Subsection 177C(2) of the Income Tax Assessment Act 1936 | Section 177F of the Income Tax Assessment Act 1936 | Subsection 177F(1) of the Income Tax Assessment Act 1936