Private ruling: Effects of loss transfers and assets roll-over under Subdivisions 310-C and 310-E of the Income Tax Assessment Act 1997
Date of advice: 18 July 2018
Published: September 2018

Ruling: In order to protect the privacy of this taxpayer and the commercial in-confidence components of this Transaction, 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 310-35 of the Income Tax Assessment Act 1997 (ITAA 1997) | Section 310-40 of the ITAA 1997 | Subsection 310-55(2) of the ITAA 1997 | Subsection 310-55(3) of the ITAA 1997 | Subsection 310-60(4) of the ITAA 1997 | Subsection 310-60(5) of the ITAA 1997 | Subsection 310-65(2) of the ITAA 1997 | Subsection 310-70(2) of the ITAA 1997