Private ruling: Income tax - carried forward tax losses - modified business continuity test
Date of advice: 30 May 2023
Published: 17 July 2023

Ruling: The Edited Version has been prepared in the following form in order to protect the privacy of this taxpayer and the commercial in-confidence components of this particular arrangement. | The Commissioner issued a ruling that relates to the following provisions: | Section 165-13 Income Tax Assessment Act 1997 | Section 165-210 Income Tax Assessment Act 1997 | Section 165-211 Income Tax Assessment Act 1997 | Section 707-120 Income Tax Assessment Act 1997 | Section 707-125 Income Tax Assessment Act 1997