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Edited version of private advice
Authorisation Number: 1051922689595
Date of advice: 2 December 2022
Ruling
Subject: The application of subdivision 310-B and 310-D of the Income Tax Assessment Act 1997
Relevant facts and circumstances
The taxpayer applied for a private ruling on the application of Subdivision 310-B and 310-D of the ITAA 1997.
A ruling was issued in respect of the relevant provisions.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 310-10
Income Tax Assessment Act 1997 Subsection 310-45