Private ruling: The 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: 14 November 2025
Published: 5 January 2026

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 entered into and concerns the following provisions of the income tax legislation:


Relevant legislative provisions: Income Tax Assessment Act 1997 section 295-390 | Income Tax Assessment Act 1997 Division 310 | Income Tax Assessment Act 1997 section 310-10 | Income Tax Assessment Act 1997 section 310-30 | Income Tax Assessment Act 1997 section 310-45 | Income Tax Assessment Act 1997 subsection 310-55(1) | Income Tax Assessment Act 1997 subsection 310-70(1) | Income Tax Assessment Act 1997 Subdivision 310-B | Income Tax Assessment Act 1997 Subdivision 310-D | Income Tax Assessment Act 1936 Part IVA | Superannuation Industry (Supervision) Act 1993 section 45