Private ruling: Deductibility of expenditure
Date of advice: 21 December 2017
Published: May 2018

Ruling: The ruling relates to an arrangement that the taxpayer entered into concerning a vertically integrated business that included mining operations, the deductibility of associated expenditure and the following provisions of the income tax legislation: | Income Tax Assessment Act 1997 Section 8-1 | Income Tax Assessment Act 1997 S ection 40-25 | Income Tax Assessment Act 1997 Section 40-185 | Income Tax Assessment Act 1997 S ection 40-190 | Income Tax Assessment Act 1997 Section 40-285 | Income Tax Assessment Act 1997 Section 40-295 | Income Tax Assessment Act 1997 Section 40-300 | Income Tax Assessment Act 1997 Section 40-305 | Income Tax Assessment Act 1997 Section 40-735 | Income Tax Assessment Act 1997 Section 40-755 | Income Tax Assessment Act 1997 Section 701-40