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Edited version of your written advice
Authorisation Number: 1012831785136
Date of advice: 30 June 2015
Ruling
Subject: Income tax treatments in respect of various receipts and expenditure
In order to protect the privacy of this taxpayer and the commercial in-confidence components of this particular arrangement, the Edited Version is prepared in the following form.
The ruling concerns a particular arrangement involving a particular project and the following provisions:
Income Tax Assessment Act 1936 Section 21A
Income Tax Assessment Act 1936 Section 51
Income Tax Assessment Act 1997 Section 6-5
Income Tax Assessment Act 1997 Section 8-1
Income Tax Assessment Act 1997 Section 10-5
Income Tax Assessment Act 1997 Section 25-10
Income Tax Assessment Act 1997 Section 40-25
Income Tax Assessment Act 1997 Section 40-30
Income Tax Assessment Act 1997 Section 40-285
Income Tax Assessment Act 1997 Section 40-295
Income Tax Assessment Act 1997 Section 40-300
Income Tax Assessment Act 1997 Section 40-305
Income Tax Assessment Act 1997 Section 104-10
Income Tax Assessment Act 1997 Section 104-35
Income Tax Assessment Act 1997 Section 108-5
Income Tax Assessment Act 1997 Section 116-30
Income Tax Assessment Act 1997 Section 118-24
This ruling applies for the following periods:
A number of income years
The scheme commences during:
2015 income year