Private ruling: Application of Subdivisions 310-B and 310-D of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936
Date of advice: 6 March 2025
Published: 14 April 2025

Ruling: In order to protect the privacy of this taxpayer and the commercial in-confidence components of this Transaction, the Edited Version is prepared in the following form. | The ruling relates to a transaction that the taxpayer will enter into and concerns the following provisions of the income tax legislation: | Income Tax Assessment Act 1936 subsection 177A(1) | Income Tax Assessment Act 1936 subsection 177C(1) | Income Tax Assessment Act 1936 subsection 177C(2) | Income Tax Assessment Act 1936 section 177F | Income Tax Assessment Act 1936 subsection 177F(1) | Income Tax Assessment Act 1936 part IV | Income Tax Assessment Act 1997 section 108-5 | Income Tax Assessment Act 1997 Division 310 | Income Tax Assessment Act 1997 section 310-1 | Income Tax Assessment Act 1997 section 310-5 | Income Tax Assessment Act 1997 section 310-10 | Income Tax Assessment Act 1997 subsection 310-10(1) | Income Tax Assessment Act 1997 subsection 310-10(2) | Income Tax Assessment Act 1997 subsection 310-10(3) | Income Tax Assessment Act 1997 paragraph 310-10(3)(a) | Income Tax Assessment Act 1997 paragraph 310-10(4)(a) | Income Tax Assessment Act 1997 subsection 310-10(5) | Income Tax Assessment Act 1997 paragraph 310-25(a) | Income Tax Assessment Act 1997 section 310-30 | Income Tax Assessment Act 1997 subsection 310-30(1) | Income Tax Assessment Act 1997 section 310-45 | Income Tax Assessment Act 1997 subsection 310-45(1) | Income Tax Assessment Act 1997 paragraph 310-45(1)(a) | Income Tax Assessment Act 1997 paragraph 310-45(2)(a) | Income Tax Assessment Act 1997 paragraph 310-45(2)(c) | Income Tax Assessment Act 1997 subsection 310-45(3) | Income Tax Assessment Act 1997 subsection 310-45(3) | Income Tax Assessment Act 1997 paragraph 310-45(4)(a) | Income Tax Assessment Act 1997 section 310-50 | Income Tax Assessment Act 1997 subsection 310-55(1) | Income Tax Assessment Act 1997 paragraph 310-55(1)(a) | Income Tax Assessment Act 1997 paragraph 310-55(1)(b) | Income Tax Assessment Act 1997 section 310-60 | Income Tax Assessment Act 1997 subsection 310-60(1) | Income Tax Assessment Act 1997 subsection 310-60(3) | Income Tax Assessment Act 1997 paragraph 310-60(3)(a) | Income Tax Assessment Act 1997 paragraph 310-60(3)(b) | Income Tax Assessment Act 1997 subsection 310-65(1) | Income Tax Assessment Act 1997 subsection 310-70(1) | Income Tax Assessment Act 1997 subsection 310-85(1) | Income Tax Assessment Act 1997 subsection 310-85(2) | Income Tax Assessment Act 1997 subdivision 310-B | Income Tax Assessment Act 1997 subdivision 310-D | Income Tax Assessment Act 1997 subdivision 310-E | Income Tax Assessment Act 1997 subsection 995-1(1) | Superannuation Industry (Supervision) Act 1993 section 45