Private ruling: Loss transfer, asset roll-over, assessability of income and the application of Part IVA.
Date of advice: 22 February 2016
Published: April 2016

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: | Income Tax Assessment Act 1936 Section 177A | Income Tax Assessment Act 1936 Section 177C | Income Tax Assessment Act 1936 Section 177CB | Income Tax Assessment Act 1936 Section 177D | Income Tax Assessment Act 1936 Section 177F | Income Tax Assessment Act 1997 Section 310-5 | Income Tax Assessment Act 1997 Section 310-10 | Income Tax Assessment Act 1997 Section 310-15 | Income Tax Assessment Act 1997 Section 310-25 | Income Tax Assessment Act 1997 Section 310-30 | Income Tax Assessment Act 1997 Section 310-45 | Income Tax Assessment Act 1997 Section 320-15 | Income Tax Assessment Act 1997 Section 320-55 | Income Tax Assessment Act 1997 Section 320-60 | Income Tax Assessment Act 1997 Section 320-137 | Income Tax Assessment Act 1997 Section 320-175 | Income Tax Assessment Act 1997 Section 320-180 | Income Tax Assessment Act 1997 Section 320-185 | Income Tax Assessment Act 1997 Section 320-195 | Income Tax Assessment Act 1997 Section 320-200 | Income Tax Assessment Act 1997 Section 320-230 | Income Tax Assessment Act 1997 Section 320-235 | Income Tax Assessment Act 1997 Section 320-240 | Income Tax Assessment Act 1997 Section 320-250 | Income Tax Assessment Act 1997 Section 320-255 | Income Tax Assessment Act 1997 Section 995-1