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Edited version of your written advice
Authorisation Number: 1013023556064
Date of advice: 27 May 2016
Ruling
Subject: Effects of loss transfers, assets roll-overs and 160APHR election
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:
Subsection 160APHR(1) of the Income Tax Assessment Act 1936
Section 310-35 of the Income Tax Assessment Act 1997 (ITAA 1997)
Section 310-40 of the ITAA 1997
Section 310-55 of the ITAA 1997
Section 310-60 of the ITAA 1997
Section 310-65 of the ITAA 1997