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Edited version of your written advice
Authorisation Number: 1051468094834
Date of advice: 18 December 2018
Ruling
Subject: General Anti-Avoidance
The Commissioner was asked a question in relation to whether a determination under section 177F of the Income Tax Assessment Act 1936 (ITAA 1936) would be made to cancel the tax benefits identified in relation to a scheme.
The Commissioner will not make a determination under section 177F of the ITAA 1936 to cancel the tax benefits identified in relation to the scheme.