The application of 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 310-10 Income Tax Assessment Act 1997 subsection 310-10(1) Income Tax Assessment Act 1997 subsection 310-10(2) Income Tax Assessment Act 1997 subsection 310-10(3) Income Tax Assessment Act 1997 paragraph 310-10(3)(a) Income Tax Assessment Act 1997 paragraph 310-10(4)(a) Income Tax Assessment Act 1997 subsection 310-10(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)(a) 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