Private ruling: Scrip for scrip roll-over - CGT cost base and reduced cost base
Date of advice: 31 August 2021
Published: October 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 110-1 of the Income Tax Assessment Act 1997 (ITAA 1997) | Subsection 110-25(2) of the ITAA 1997 | Subsection 110-55(2) of the ITAA 1997 | Section 112-1 of the ITAA 1997 | Section 112-53 of the ITAA 1997 | Subsection 124-782(1) of the ITAA 1997 | Subsection 124-783(1) of the ITAA 1997 | Subsection 124-783(3) of the ITAA 1997 | Subsection 124-783(5) of the ITAA 1997 | Subsection 124-783(7) of the ITAA 1997 | Subsection 124-783(10) of the ITAA 1997 | Subsection 124-784A(1) of the ITAA 1997 | Subsection 124-784A(2) of the ITAA 1997 | Subsection 124-784A(3) of the ITAA 1997 | Subsection 124-784A(4) of the ITAA 1997 | Subsection 124-784A(5) of the ITAA 1997 | Subsection 124-784B(1) of the ITAA 1997 | Subsection 995-1(1) of the ITAA 1997