EV 1052474153745currentnon-binding advice

The application of Subdivisions 310-B and 310-D 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 this transaction, the Edited Version is prepared in the following form. The ruling relates to a transaction that the taxpayer entered into and concerns the following provisions of the income tax legislation:

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.

Income Tax Assessment Act 1997 section 295-390 Income Tax Assessment Act 1997 Division 310 Income Tax Assessment Act 1997 section 310-10 Income Tax Assessment Act 1997 section 310-30 Income Tax Assessment Act 1997 section 310-45 Income Tax Assessment Act 1997 subsection 310-55(1) Income Tax Assessment Act 1997 subsection 310-70(1) Income Tax Assessment Act 1997 Subdivision 310-B Income Tax Assessment Act 1997 Subdivision 310-D Income Tax Assessment Act 1936 Part IVA Superannuation Industry (Supervision) Act 1993 section 45