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Edited version of your written advice
Authorisation Number: 1051453679525
Date of advice: 15 November 2018
Ruling
Subject: Application of Subdivisions 310-C and 310-E of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936
In order to protect the privacy of this taxpayer and the commercial in-confidence components of this Transaction, the Edited Version is prepared in the following form.
The ruling relates to a transaction that the taxpayer entered into and concerns the following provisions of the income tax legislation:
Subsection 310-35(1) of the Income Tax Assessment Act 1997 (ITAA 1997)
Paragraph 310-35(2)(b) of the ITAA 1997
Paragraph 310-35(2)(d) of the ITAA 1997
Subsection 310-55(2) of the ITAA 1997
Subsection 310-55(3) of the ITAA 1997
Subsection 310-65(2) of the ITAA 1997
Subsection 995-1(1) of the ITAA 1997
Subsection 177A(1) of the Income Tax Assessment Act 1936 (ITAA 1936)
Subsection 177C(1) of the ITAA 1936