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Edited version of private advice
Authorisation Number: 1051874793866
Date of advice: 13 August 2021
Ruling
Subject:The application of Subdivision 310-C and Subdivision 310-E of the Income Tax Assessment Act 1997
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:
Paragraph 310-25(a) of the Income Tax Assessment Act 1997 (ITAA 1997)
Subsection 310-30(1) of the ITAA 1997
Subsection 310-30(2) of the ITAA 1997
Paragraph 310-35(1)(a) of the ITAA 1997
Subparagraph 310-35(1)(b)(ii) of the ITAA 1997
Paragraph 310-35(2)(a) of the ITAA 1997
Paragraph 310-35(2)(d) of the ITAA 1997
Paragraph 310-40(1)(a) of the ITAA 1997
Subparagraph 310-40(1)(c)(ii) of the ITAA 1997
Paragraph 310-40(2)(a) of the ITAA 1997
Paragraph 310-40(2)(b) of the ITAA 1997
Paragraph 310-40(2)(d) of the ITAA 1997
Subsection 310-55(2) of the ITAA 1997
Subsection 310-55(3) of the ITAA 1997
Subsection 310-65(2) of the ITAA 1997
Subsection 995-1(1) of the ITAA 1997
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