| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your private ruling
Authorisation Number: 1012600060600
Ruling
Subject: Private ruling
A taxpayer applied for a ruling on the following provisions:
Income Tax Assessment Act 1936 Section 317
Income Tax Assessment Act 1936 Section 419
Income Tax Assessment Act 1997 Subdivision 126-B
Income Tax Assessment Act 1997 Section 116-30
Income Tax Assessment Act 1997 Section 727-615
A private ruling issued on these provisions
The rulings in the register have been edited and may not contain all the factual details relevant to each decision. Do not use the register to predict ATO policy or decisions.