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Edited version of private advice
Authorisation Number: 1052020035969
Date of advice: 15 August 2022
Ruling
Subject: Tax losses
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 115-30(1) of the ITAA 1997
Section 310-5 of the ITAA 1997
Section 310-10 of the ITAA 1997
Paragraph 310-25(a) of the ITAA 1997
Subsection 310-30(1) of the ITAA 1997
Section 310-35 of the ITAA 1997
Paragraph 310-35(1)(a) of the ITAA 1997
Subparagraph 310-35(1)(b)(ii) of the ITAA 1997
Paragraph 310-35(2)(b) of the ITAA 1997
Paragraph 310-35(2)(d) of the ITAA 1997
Section 310-40 of the ITAA 1997
Paragraph 310-40(1)(a) of the ITAA 1997
Subparagraph 310-40(1)(b)(ii) of the ITAA 1997
Subparagraph 310-40(1)(c)(ii) of the ITAA 1997
Paragraph 310-40(2)(b) of the ITAA 1997
Paragraph 310-40(2)(d) of the ITAA 1997
Subsection 310-55(2) of the ITAA 1997
Subsection 310-55(3) of the ITAA 1997
Subsection 310-60(4) of the ITAA 1997
Subsection 310-60(5) of the ITAA 1997
Subsection 310-65(2) of the ITAA 1997
Subsection 310-70(2) of the ITAA 1997