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: 1052203695849
Date of advice: 13 December 2023
Ruling
Subject: Assessable income - Breakdown of a marriage
The Commissioner was asked numerous questions whether the receipt of the Agreed Sum constitute assessable income.
The Commissioner has ruled on each of the question.