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Edited version of private advice
Authorisation Number: 1051923770431
Date of advice: 8 December 2021
Ruling
Subject: Income tax
The Commissioner issued a private ruling addressing Subdivision 230-C of the Income Tax Assessment Act 1997, former Division 1A of Part IIIAA and section 177EA of the Income Tax Assessment Act 1936 and section 276-90 of the Income Tax Assessment Act 1997.