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Edited version of private advice
Authorisation Number: 1052141046940
Date of advice: 18 July 2023
Ruling
Subject: Capital return
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:
Section 6(1) of the Income Tax Assessment Act 1997
Section 6(4) of the Income Tax Assessment Act 1997
Section 45A of the Income Tax Assessment Act 1936
Section 45B of the Income Tax Assessment Act 1936
Section 45D of the Income Tax Assessment Act 1936