Private ruling: Subdivision 122-A roll-over
Date of advice: 1 February 2019
Published: May 2019

Ruling: In order to protect the privacy and commercial in-confidence components of this private ruling the following summary is provided. | The Commissioner ruled on the application of the roll-over provisions in Subdivision 122-A of the Income Tax Assessment Act 1997 and the application of Part IVA of the Income Tax Assessment Act 1936 .