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Edited version of private advice
Authorisation Number: 1051973299101
Date of advice: 14 April 2022
Ruling
Subject: Residency and consolidation
The Commissioner made a private ruling on the application of the definition of a 'resident of Australia' in subsection 6(1) of the Income Tax Assessment Act 1936 and subsection 703-15(2) of the Income Tax Assessment Act 1997 in relation to a corporate restructuring.