| Disclaimer You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of private advice
Authorisation Number: 1052112695515
Date of advice: 28 April 2023
Ruling
Subject: Income tax - dividend
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 that relates to the following provisions:
Subdivision 974 of the Income Tax Assessment Act 1997
Subdivision 128B of the Income Tax Assessment Act 1936