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Edited version of private advice
Authorisation Number: 1051706835735
Date of advice: 26 June 2020
Date of advice: 26 June 2020
Ruling
Subject: Crossed border reorganisation
The Commissioner issued a Private Binding Ruling in relation to a proposed crossed border reorganisation issue. The Commissioner considered a number of income tax provisions including those contained in Subdivision 768-G of the Income Tax Assessment Act 1997, and those contained section 128B(1) and Part IVA of the Income Tax Assessment Act 1936.
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