Private ruling: The application of Subdivision 310-B and Subdivision 310-D of the Income Tax Assessment Act 1997
Date of advice: 13 August 2021
Published: October 2021

Ruling: In order to protect the privacy of this taxpayer 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: | Section 310-1 of the Income Tax Assessment Act 1997 (ITAA 1997) | Section 310-5 of the ITAA 1997 | Subsection 310-20(1) of the ITAA 1997 | Paragraph 310-20(2)(a) of the ITAA 1997 | Subsection 310-20(3) of the ITAA 1997 | Paragraph 310-20(4)(a) of the ITAA 1997 | Subsection 310-20(5) of the ITAA 1997 | Subsection 310-30(1) of the ITAA 1997 | Paragraph 310-45(2)(c) of the ITAA 1997 | Subsection 310-45(3) of the ITAA 1997 | Paragraph 310-45(4)(a) of the ITAA 1997 | Subsection 310-45(5) of the ITAA 1997 | Subsection 995-1(1) of the ITAA 1997 | Section 45 of the Superannuation Industry (Supervision) Act 1993 (SISA) | Section 48 of the SISA