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Edited version of your written advice
Authorisation Number: 1012884241878
Date of advice: 13 October 2015
Ruling
Subject: Subdivision 124-M roll-over
In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided.
Question 1
Will Entity A be eligible for CGT roll-over under Subdivision 124-M of the Income Tax Assessment Act 1997 in relation to the exchange of its original interests for replacement interests?
Answer
Yes.