| Disclaimer This edited version has been archived due to the length of time since original publication.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 written advice
Authorisation Number: 1013003629382
Date of advice: 29 April 2016
Ruling
Subject: Division 165
In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided:
Issue
This ruling concerned the application of Division 165.
Question: Do the anti-avoidance provisions, Division 165 of the A New Tax System (Goods and Service Tax) Act 1999 (GST Act), apply to the formation of the Joint Venture (JV)?
Answer: The Commissioner has ruled on the relevant question.