Private ruling: Disposal of assets
Date of advice: 9 December 2025
Published: 27 January 2026

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 subsection 6(1) | Income Tax Assessment Act 1936 Division 16E | Income Tax Assessment Act 1936 section 26BB | Income Tax Assessment Act 1936 section 70B | Income Tax Assessment Act 1936 Part IVA | Income Tax Assessment Act 1936 paragraph 177F(1)(a) | Income Tax Assessment Act 1936 paragraph 177F(1)(c) | Income Tax Assessment Act 1936 section 262A | Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 section 8-1 | Income Tax Assessment Act 1997 section 102-5 | Income Tax Assessment Act 1997 section 102-10 | Income Tax Assessment Act 1997 subsection 121-20(1) | Income Tax Assessment Act 1997 Division 230 | Income Tax Assessment Act 1997 paragraph 295-85(3)(b) | Income Tax Assessment Act 1997 section 295-390