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Edited version of your private ruling
Authorisation Number: 1012533622767
Ruling
Subject: Tax Integrity Measures and the Taxation of Financial Arrangements
The Commissioner was asked to rule on the application of the following relevant provisions to an arrangement:
·regulations 974-135D and 974-135F of the Income Tax Regulations 1997
·subsections 230-15(2), 230-45(1), and section 974-15 of the Income Tax Assessment Act 1997, and
·subsection 128F(1) of the Income Tax Assessment Act 1936.
The Commissioner ruled that those relevant provisions would apply to the arrangement.
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