Private ruling: ESS and reporting obligations
Date of advice: 26 February 2024
Published: 15 April 2024

Ruling: A1: There are no reporting obligations for the company under sections 392-5 and 392-10 of Schedule 1 to the TAA as a result of the arrangement.




Subject: ESS and reporting obligations: In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided: | Issue: This ruling concerns the reporting obligations of a company under sections 392-5 and 392-10 of Schedule 1 to the Taxation Administration Act 1953 (TAA) as a result of an arrangement.