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This edited version has been archived due to the length of time since original publication.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.

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Edited version of private advice

Authorisation Number: 1012645215963

Ruling

Subject: Division 250 transitional provision

The Applicant applied for a private binding ruling on the following provision:

Item 71 of Schedule 1 of the Tax Laws Amendment (2007 Measures No. 5) Act 2007

A private binding ruling issued on this provision.