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Edited version of private advice
Authorisation Number: 1052193971805
Date of advice: 22 November 2023
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 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 121-20
Income Tax Assessment Act 1997 section 121-25
Income Tax Assessment Act 1997 subsection 121-20(1)
Income Tax Assessment Act 1936 Part IVA
Income Tax Assessment Act 1936 subsection 177A(1)
Income Tax Assessment Act 1936 subsection 177A(5)
Income Tax Assessment Act 1936 subsection 177C(1)
Income Tax Assessment Act 1936 section 177CB
Income Tax Assessment Act 1936 subsection 177CB(2)
Income Tax Assessment Act 1936 subsection 177CB(3)
Income Tax Assessment Act 1936 subsection 177D(1)
Income Tax Assessment Act 1936 subsection 177D(2)
Income Tax Assessment Act 1936 section 177F
Income Tax Assessment Act 1936 subsection 177F(1)