Private ruling: Same business test
Date of advice: 31 July 2017
Published: November 2017

Ruling: Q1: Will a company satisfy the same business test in section 165-13 of the Income Tax Assessment Act 1997 if it enters into a contract to provide certain services? | A1: Yes.



Reasons for decision: Summary: Having regard to the facts and circumstances of the company’s business and the proposed contract, the company will satisfy the same business test in section 165-13.