Private ruling: General Anti-Avoidance
Date of advice: 18 December 2018
Published: April 2019

Ruling: The Commissioner was asked a question in relation to whether a determination under section 177F of the Income Tax Assessment Act 1936 (ITAA 1936) would be made to cancel the tax benefits identified in relation to a scheme. | The Commissioner will not make a determination under section 177F of the ITAA 1936 to cancel the tax benefits identified in relation to the scheme.