EV 1052044273563currentnon-binding advice

Fixed trust

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

1

d in respect of the relevant provisions.

2

The taxpayer applied for a private ruling on the application of: • former subsections 160APHL(11) and 160APHL(14) of the Income Tax Assessment Act 1936 (ITAA 1936) • paragraph 272-5(3) of Schedule 2F to the ITAA 1936 • section 272-65 of Schedule 2F of the ITAA 1936; and • subsection 995-1(1) of the Income Tax Assessment Act 1997 . A ruling was

3

Income Tax Assessment Act 1936 former subsection 160APHL(11) Income Tax Assessment Act 1936 former subsection 160APHL(14) Income Tax Assessment Act 1936 paragraph 272-5(3) of Schedule 2F Income Tax Assessment Act 1936 section 272-65 of Schedule 2F Income Tax Assessment Act 1997 subsection 995-1(1)