| Disclaimer This edited version has been archived due to the length of time since original publication.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 private advice
Authorisation Number: 1051535271916
Date of advice: 25 June 2019
Ruling
Subject: Assessable income
Please check this edited version to be sure there are no details remaining that you think may allow you to be identified. If you have any concerns, you will find our contact details in the fact sheet.
The Commissioner made a private ruling on section 6-5, section 15-10, section 15-15, Subdivision 20-A and Division 104 of the Income Tax Assessment Act 1997.