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Edited version of private advice
Authorisation Number: 1052046090862
Date of advice: 17 October 2022
Ruling
Subject: Disposal of assets
In order to protect the privacy of this taxpayer and the commercial in-confidence components of this scheme, the Edited Version is prepared in the following form.
The ruling relates to a scheme that the taxpayer entered into and concerns the following provisions of the income tax legislation:
Income Tax Assessment Act 1936 Part IVA
Income Tax Assessment Act 1936 subsection 177A(1)
Income Tax Assessment Act 1936 subsection 177C(1)
Income Tax Assessment Act 1936 section 177D
Income Tax Assessment Act 1936 subsection 177F(1)
Income Tax Assessment Act 1936 section 262A
Income Tax Assessment Act 1997 section 100-45
Income Tax Assessment Act 1997 section 102-5
Income Tax Assessment Act 1997 section 102-10
Income Tax Assessment Act 1997 section 102-15
Income Tax Assessment Act 1997 subsection 121-20(1)
Income Tax Assessment Act 1997 subsection 121-20(2)
Income Tax Assessment Act 1997 paragraph 121-20(3)(a)
Income Tax Assessment Act 1997 paragraph 121-20(3)(b)
Income Tax Assessment Act 1997 section 121-25
Income Tax Assessment Act 1997 Division 295
Income Tax Assessment Act 1997 subsection 995-1(1)
Superannuation Industry (Supervision) Act 1993 section 69A