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Edited version of private advice
Authorisation Number: 1051789139401
Date of advice: 14 December 2020
Ruling
Subject: Application of Subdivisions 310-B, 310-D 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 116-10(1) of the Income Tax Assessment Act 1997 (ITAA 1997)
Section 116-25 of the ITAA 1997
Section 116-110 of the ITAA 1997
Section 310-10 of the ITAA 1997
Subsection 310-30(1) of the ITAA 1997
Section 310-45 of the ITAA 1997
Section 310-50 of the ITAA 1997
Subsection 310-55(1) of the ITAA 1997
Subsection 310-60(1) of the ITAA 1997
Subsection 310-60(3) of the ITAA 1997
Subsection 310-65(1) of the ITAA 1997
Subsection 310-70(1) 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
Subsection 177C(2) of the ITAA 1936