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Edited version of private advice
Authorisation Number: 1051874625196
Date of advice: 13 August 2021
Ruling
Subject:The application of Subdivision 310-B and Subdivision 310-D of the Income Tax Assessment Act 1997
In order to protect the privacy of this taxpayer 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:
Section 310-1 of the Income Tax Assessment Act 1997 (ITAA 1997)
Section 310-5 of the ITAA 1997
Paragraph 310-10(1)(a) of the ITAA 1997
Subsection 310-10(2) of the ITAA 1997
Subsection 310-10(3) of the ITAA 1997
Paragraph 310-10(4)(a) of the ITAA 1997
Subsection 310-10(5) of the ITAA 1997
Paragraph 310-25(a) of the ITAA 1997
Subsection 310-30(1) of the ITAA 1997
Subsection 310-45(1) of the ITAA 1997
Paragraph 310-45(2)(a) of the ITAA 1997
Subsection 310-45(3) of the ITAA 1997
Paragraph 310-45(4)(a) of the ITAA 1997
Subsection 995-1(1) of the ITAA 1997
Section 45 of the Superannuation Industry (Supervision) Act 1993