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Edited version of private advice
Authorisation Number: 1051664890516
Date of advice: 24 April 2020
Ruling
Subject: Application of Section 310-10 of the Income Tax Assessment Act 1997 (ITAA 1997) and section 118-300 of the ITAA 1997
Relevant facts and circumstances
The taxpayer applied for a private ruling on the application of Section 310-10 of the ITAA 1997 and section 118-300 of the ITAA 1997.
A ruling was issued in respect of the relevant provisions.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 310-10
Income Tax Assessment Act 1997 Subsection 118-300(1)