Private ruling: Capital gains tax - CGT events C1 to C3
Date of advice: 27 November 2025
Published: 12 January 2026

Ruling: Q1: Did the Taxpayer make capital losses totalling $XXX under subsection 104-25(3) of the Income Tax Assessment Act 1997 (ITAA 1997) as a result of CGT event C2 happening in the income year ended 30 June 20XX in relation to the Loans? | A1: Yes.