Private ruling: The application of Subdivision 310-B of the Income Tax Assessment Act 1997
Date of advice: 11 February 2020
Published: March 2020

Ruling: In order to protect the privacy of this taxpayer the Edited Version is prepared in the following form. | 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 713-505 of the ITAA 1997 | Subsection 995-1(1) of the ITAA 1997