Private ruling: Application of Section 310-10 of the Income Tax Assessment Act 1997 (ITAA 1997) and section 118-300 of the ITAA 1997.
Date of advice: 24 April 2020
Published: June 2020


Relevant facts and circumstances: The taxpayer applied for a private ruling on the application of Section 310-10 of the ITAA 1997 and section 118-300 of the ITAA 1997. A ruling was issued in respect of the relevant provisions.

Relevant legislative provisions: Income Tax Assessment Act 1997 Section 310-10 | Income Tax Assessment Act 1997 Subsection 118-300(1)