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Edited version of private advice
Authorisation Number: 1052224976730
Date of advice: 26 February 2024
Ruling
Subject: ESS and reporting obligations
In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided:
Issue
This ruling concerns the reporting obligations of a company under sections 392-5 and 392-10 of Schedule 1 to the Taxation Administration Act 1953 (TAA) as a result of an arrangement.
Answer
There are no reporting obligations for the company under sections 392-5 and 392-10 of Schedule 1 to the TAA as a result of the arrangement.