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Edited version of private advice
Authorisation Number: 1051857188263
Date of advice: 30 June 2021
Ruling
Subject: Refundable tax offset
The Edited Version has been prepared in the following form in order to protect the privacy of this taxpayer and the commercial in-confidence components of this particular arrangement.
The Commissioner issued a ruling on the application of subsection 63-10 (1) of the Income Tax Assessment Act 1997 (ITAA 1997) and subsection 380-15(1) of the ITAA 1997.