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This item considers the situation where a binding private or product ruling has been issued for an ongoing arrangement, and the Commissioner’s view of how the general anti-avoidance provision applies to the arrangement subsequently changes. The item concludes that the Commissioner can apply the anti-avoidance provision to any period following the expiry of the ruling.
Date of issue: 13 April 2018
QB18/08 - PDF format (206kb | 6 pages)