Private ruling: Disposal of assets
Date of advice: 22 November 2023
Published: 15 January 2024

Ruling: 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)