Private ruling: The application of sections 102-5, 102-10 and 121-20 of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936 to the disposal of assets
Date of advice: 10 November 2023
Published: 8 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:


Relevant legislative provisions: 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 102-15 | Income Tax Assessment Act 1997 Section 108-5 | Income Tax Assessment Act 1997 Section 121-20 | Income Tax Assessment Act 1997 Subsection 121-20(1) | Income Tax Assessment Act 1997 Subsection 121-20(2) | Income Tax Assessment Act 1997 Subsection 121-20(3) | Income Tax Assessment Act 1997 Subsection 121-20(4) | Income Tax Assessment Act 1997 Subsection 121-20(5) | Income Tax Assessment Act 1997 Section 121-25 | Income Tax Assessment Act 1997 Section 295-385 | Income Tax Assessment Act 1936 Part IVA | Income Tax Assessment Act 1936 Subsection 177A(5) | Income Tax Assessment Act 1936 Subsection 177D(1) | Income Tax Assessment Act 1936 Subsection 177D(2) | Income Tax Assessment Act 1936 Section 177F | Superannuation Industry (Supervision) Act 1993 Section 69A