Subdivisions 310-B and 310-D 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 108-5 Income Tax Assessment Act 1997 Division 310 Income Tax Assessment Act 1997 section 310-1 Income Tax Assessment Act 1997 section 310-5 Income Tax Assessment Act 1997 section 310-20 Income Tax Assessment Act 1997 subsection 310-20(1) Income Tax Assessment Act 1997 subsection 310-20(2) Income Tax Assessment Act 1997 subsection 310-20(3) Income Tax Assessment Act 1997 paragraph 310-20(4)(a) Income Tax Assessment Act 1997 subsection 310-20(5) Income Tax Assessment Act 1997 paragraph 310-25(a) Income Tax Assessment Act 1997 section 310-30 Income Tax Assessment Act 1997 subsection 310-30(1) Income Tax Assessment Act 1997 section 310-45 Income Tax Assessment Act 1997 subsection 310-45(1) Income Tax Assessment Act 1997 paragraph 310-45(1)(a) Income Tax Assessment Act 1997 paragraph 310-45(2)(c) Income Tax Assessment Act 1997 subsection 310-45(3) Income Tax Assessment Act 1997 paragraph 310-45(4)(a) Income Tax Assessment Act 1997 Subdivision 310-B Income Tax Assessment Act 1997 Subdivision 310-D Income Tax Assessment Act 1997 Subsection 995-1(1) Superannuation Industry (Supervision) Act 1993 section 45 Superannuation Industry (Supervision) Act 1993 section 48