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Edited version of your written advice
Authorisation Number: 1012984770183
Date of advice: 17 August 2016
Ruling
Subject: Segregated current pension assets and asset selection methodology for segregation
The ruling relates to an arrangement that the taxpayer proposes to enter into and concerns the following provisions of the income tax legislation:
Subsection 177A(1) of the Income Tax Assessment Act 1936 (ITAA 1936)
Subsection 177C(1) of the ITAA 1936
Section 177CB of the ITAA 1936
Section 177D of the ITAA 1936
Section 104-55 of the Income Tax Assessment Act 1997 (ITAA 1997)
Section 104-60 of the ITAA 1997
Subsection 295-385(3) of the ITAA 1997
Section 995-1 of the ITAA 1997
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