The application of Subdivisions 310-B, 310-D and 310-E of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936 In order to protect the privacy of this taxpayer and the commercial in-confidence components of the 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: Section 104-10 of the Income Tax Assessment Act 1997 Subsection 104-10(4) of the Income Tax Assessment Act 1997 Section 108-5 of the Income Tax Assessment Act 1997 Division 310 of the Income Tax Assessment Act 1997 Section 310-1 of the Income Tax Assessment Act 1997 Section 310-5 of the Income Tax Assessment Act 1997 Section 310-10 of the Income Tax Assessment Act 1997 Subsection 310-10(1) of the Income Tax Assessment Act 1997 Paragraph 310-10(1)(a) of the Income Tax Assessment Act 1997 Subsection 310-10(2) of the Income Tax Assessment Act 1997 Subsection 310-10(3) of the Income Tax Assessment Act 1997 Paragraph 310-10(4)(a) of the Income Tax Assessment Act 1997 Subsection 310-10(5) of the Income Tax Assessment Act 1997 Section 310-25 of the Income Tax Assessment Act 1997 Section 310-30 of the Income Tax Assessment Act 1997 Subsection 310-30(1) of the Income Tax Assessment Act 1997 Section 310-45 of the Income Tax Assessment Act 1997 Subsection 310-45(1) of the Income Tax Assessment Act 1997 Paragraph 310-45(1)(a) of the Income Tax Assessment Act 1997 Paragraph 310-45(2)(a) of the Income Tax Assessment Act 1997 Subsection 310-45(3) of the Income Tax Assessment Act 1997 Paragraph 310-45(4)(a) of the Income Tax Assessment Act 1997 Section 310-50 of the Income Tax Assessment Act 1997 Subsection 310-50(1) of the Income Tax Assessment Act 1997 Subsection 310-50(2) of the Income Tax Assessment Act 1997 Subsection 310-50(3) of the Income Tax Assessment Act 1997 Section 310-55 of the Income Tax Assessment Act 1997 Subsection 310-55(1) of the Income Tax Assessment Act 1997 Paragraph 310-55(1)(a) of the Income Tax Assessment Act 1997 Paragraph 310-55(1)(b) of the Income Tax Assessment Act 1997 Section 310-60 of the Income Tax Assessment Act 1997 Subsection 310-60(1) of the Income Tax Assessment Act 1997 Subsection 310-60(3) of the Income Tax Assessment Act 1997 Section 310-65 of the Income Tax Assessment Act 1997 Subsection 310-65(1) of the Income Tax Assessment Act 1997 Section 310-70 of the Income Tax Assessment Act 1997 Subsection 310-70(1) of the Income Tax Assessment Act 1997 Subsection 310-85(1) of the Income Tax Assessment Act 1997 Subsection 310-85(2) of the Income Tax Assessment Act 1997 Subdivision 310-B of the Income Tax Assessment Act 1997 Subdivision 310-C of the Income Tax Assessment Act 1997 Subdivision 310-D of the Income Tax Assessment Act 1997 Subdivision 310-E of the Income Tax Assessment Act 1997 Subsection 995-1(1) of the Income Tax Assessment Act 1997 Subsection 177A(1) of the Income Tax Assessment Act 1936 Subsection 177C(1) of the Income Tax Assessment Act 1936 Subsection 177C(2) of the Income Tax Assessment Act 1936 Section 177F of the Income Tax Assessment Act 1936 Subsection 177F(1) of the Income Tax Assessment Act 1936