Private ruling: The application of Subdivision 310-B and 310-D of the Income Tax Assessment Act 1997
Date of advice: 29 September 2020
Published: November 2020

Ruling: The ruling relates to a transaction that the taxpayer entered into and concerns the following provisions of the income tax legislation: | Subsection 310-15(1) of the Income Tax Assessment Act 1997 (ITAA 1997) | Subsection 310-15(2) of the ITAA 1997 | Subsection 310-15(3) of the ITAA 1997 | Subsection 310-15(4) of the ITAA 1997 | Paragraph 310-25(a) of the ITAA 1997 | Subsection 310-30(1) of the ITAA 1997 | Subsection 310-30(2) of the ITAA 1997 | Section 310-45 of the ITAA 1997 | Subsection 310-45(1) of the ITAA 1997 | Paragraph 310-45(1)(a) of the ITAA 1997 | Paragraph 310-45(2)(b) of the ITAA 1997 | Subsection 310-45(3) of the ITAA 1997 | Paragraph 310-45(4)(a) of the ITAA 1997 | Section 713-505 of the ITAA 1997 | Subsection 995-1(1) of the ITAA 1997