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Subdivisions 310-C and 310-E of the Income Tax Assessment Act 1997 In order to protect the privacy of this taxpayer and the commercial in-confidence components of this Transaction, the Edited Version is prepared in the following form. The ruling relates to a transaction that the taxpayer will enter into and concerns the following provisions of the income tax legislation: Income Tax Assessment Act 1997 section 310-5 Income Tax Assessment Act 1997 section 310-20 Income Tax Assessment Act 1997 paragraph 310-25(a) Income Tax Assessment Act 1997 subsection 310-30(1) Income Tax Assessment Act 1997 section 310-35 Income Tax Assessment Act 1997 paragraph 310-35(2)(b) Income Tax Assessment Act 1997 paragraph 310-35(2)(d) Income Tax Assessment Act 1997 section 310-40 Income Tax Assessment Act 1997 paragraph 310-40(2)(b) Income Tax Assessment Act 1997 paragraph 310-40(2)(d) Income Tax Assessment Act 1997 section 310-45 Income Tax Assessment Act 1997 subsection 310-45(1) Income Tax Assessment Act 1997 subsection 310-55(2) Income Tax Assessment Act 1997 subsection 310-55(3) Income Tax Assessment Act 1997 subsection 310-60(4) Income Tax Assessment Act 1997 subsection 310-60(5) Income Tax Assessment Act 1997 subsection 310-65(2) Income Tax Assessment Act 1997 subsection 310-70(2) Income Tax Assessment Act 1997 Division 310 Income Tax Assessment Act 1997 Subdivision 310-B Income Tax Assessment Act 1997 Subdivision 310-C Income Tax Assessment Act 1997 Subdivision 310-D Income Tax Assessment Act 1997 Subdivision 310-E

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