Private ruling: Gain on Sale of Share(s) in Joint Venture
Date of advice: 28 January 2016
Published: March 2016
Ruling period: Income year ended 31 December XXXX
Date scheme commenced: 1 January XXXX

Ruling: The Commissioner issued a ruling on the application of the following provisions with regards to a gain on the Sale of Share(s) in a Joint Venture.


Relevant legislative provisions: Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 section 230-15 | Income Tax Assessment Act 1997 section 230-435 | Income Tax Assessment Act 1997 section 230-445