Private ruling: Division 250 of the Income Tax Assessment Act 1997
Date of advice: 12 September 2018
Published: October 2018

Ruling: The Commissioner issued a private ruling confirming that Division 250 of the Income Tax Assessment Act 1997 (ITAA 1997) will not apply to the entity’s arrangement on the basis that section 250-15 of the ITAA 1997 is not satisfied.