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Edited version of private advice
Authorisation Number: 1052239942540
Date of advice: 4 June 2024
Ruling
Subject: Withholding tax exemption
This ruling applies for the following periods:
1 July 20YY to 30 June 20YY
The scheme commenced on:
1 July 20YY
Relevant facts and circumstances
The taxpayer applied for a private ruling on the application of the following provisions:
• paragraph 128(3)(jb) of the Income Tax Assessment Act 1936 (ITAA 1936), and
• section 118-520 of the Income Tax Assessment Act 1997 (ITAA 1997).
A ruling was issued in respect of these provisions.
Relevant legislative provisions
Income Tax Assessment Act 1936 paragraph 128(3)(jb)
Income Tax Assessment 1997 section 118-520