Private ruling: Division 6C
Date of advice: 29 May 2024
Published: 15 July 2024

Ruling: A1: Having regard to the relevant facts and circumstances, certain revenue to be derived by the taxpayer will meet the requirements of subsections 102MB(1) and 102MB(2) of the ITAA 1936.




Subject: Division 6C: In order to protect the privacy and commercial in-confidence components of this private binding ruling, the following summary is provided: | Issue: Will certain revenue to be derived by the taxpayer meet the requirements of subsections 102MB(1) and 102MB(2) of the ITAA 1936?