Private ruling: Disposal of assets
Date of advice: 1 May 2026
Published: 20 July 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 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 section 295-390 | 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) | Superannuation Industry (Supervision) Act 1993 section 45 | Superannuation Industry (Supervision) Act 1993 section 69A