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Edited version of private advice
Authorisation Number: 1051862049320
Date of advice: 31 August 2021
Ruling
Subject: Scrip for scrip roll-over - CGT cost base and reduced cost base
In order to protect the privacy of this taxpayer 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:
Section 110-1 of the Income Tax Assessment Act 1997 (ITAA 1997)
Subsection 110-25(2) of the ITAA 1997
Subsection 110-55(2) of the ITAA 1997
Section 112-1 of the ITAA 1997
Section 112-53 of the ITAA 1997
Subsection 124-782(1) of the ITAA 1997
Subsection 124-783(1) of the ITAA 1997
Subsection 124-783(3) of the ITAA 1997
Subsection 124-783(5) of the ITAA 1997
Subsection 124-783(7) of the ITAA 1997
Subsection 124-783(10) of the ITAA 1997
Subsection 124-784A(1) of the ITAA 1997
Subsection 124-784A(2) of the ITAA 1997
Subsection 124-784A(3) of the ITAA 1997
Subsection 124-784A(4) of the ITAA 1997
Subsection 124-784A(5) of the ITAA 1997
Subsection 124-784B(1) of the ITAA 1997
Subsection 995-1(1) of the ITAA 1997