Private ruling: Income tax treatment of various receipts and expenditure
Published: May 2015

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 an infrastructure transaction that the taxpayer entered into and concerns the following provisions of the income tax legislation: | Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 section 8-1 | Income Tax Assessment Act 1997 section 40-30 | Income Tax Assessment Act 1997 section 40-295 | Income Tax Assessment Act 1997 Subdivision 40-B | Income Tax Assessment Act 1997 Division 40-D | Income Tax Assessment Act 1997 Subdivision 40-E | Income Tax Assessment Act 1997 section 104-10 | Income Tax Assessment Act 1997 section 104-25 | Income Tax Assessment Act 1997 section 104-35 | Income Tax Assessment Act 1997 section 116-20 | Income Tax Assessment Act 1997 section 116-30 | Income Tax Assessment Act 1997 section 118-20 | Income Tax Assessment Act 1997 section 118-24 | Income Tax Assessment Act 1936 section 21A