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Edited version of private advice
Authorisation Number: 1052131466589
Date of advice: 5 July 2023
Ruling
Subject:Sovereign immunity transitional provisions
The Commissioner was asked a series of questions in relation to the application of sections 880-5 and 880-15 of the Income Tax (Transitional Provisions) Act 1997 (IT(TP)A 1997).
The Commissioner has ruled on each of the questions.