Private ruling: Choice to transfer losses and choice for assets roll-over
Date of advice: 24 June 2021
Published: August 2021

Ruling: In order to protect the privacy of this taxpayer 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: | Section 310-1 of the Income Tax Assessment Act 1997 (ITAA 1997) | Section 310-5 of the ITAA 1997 | Paragraph 310-10(1)(a) of the ITAA 1997 | Subsection 310-10(2) of the ITAA 1997 | Subsection 310-10(3) of the ITAA 1997 | Paragraph 310-10(4)(a) of the ITAA 1997 | Subsection 310-10(5) of the ITAA 1997 | Paragraph 310-25(a) of the ITAA 1997 | Subsection 310-30(1) of the ITAA 1997 | Subsection 995-1(1) of the ITAA 1997 | Section 45 of the Superannuation Industry (Supervision) Act 1993