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Edited version of your written advice
Authorisation Number: 1051495973795
Date of advice: 21 March 2019
Ruling
Subject: Paragraph 275-20(4)(k) of the Income Tax Assessment Act 1997
The Commissioner made a private ruling that an entity satisfied paragraph 275-20(4)(k) of the Income Tax Assessment Act 1997 by virtue of other entities satisfying paragraph 275-20(4)(h) of the Income Tax Assessment Act 1997.