Private ruling: Disposal of assets
Date of advice: 17 October 2022
Published: 9 January 2023

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 1936 Part IVA | Income Tax Assessment Act 1936 subsection 177A(1) | Income Tax Assessment Act 1936 subsection 177C(1) | Income Tax Assessment Act 1936 section 177D | Income Tax Assessment Act 1936 subsection 177F(1) | Income Tax Assessment Act 1936 section 262A | 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 subsection 121-20(1) | Income Tax Assessment Act 1997 subsection 121-20(2) | Income Tax Assessment Act 1997 paragraph 121-20(3)(a) | Income Tax Assessment Act 1997 paragraph 121-20(3)(b) | Income Tax Assessment Act 1997 section 121-25 | Income Tax Assessment Act 1997 Division 295 | Income Tax Assessment Act 1997 subsection 995-1(1) | Superannuation Industry (Supervision) Act 1993 section 69A