Private ruling: Trusts
Date of advice: 18 May 2016
Published: June 2016

Ruling: In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided. | The Commissioner ruled on the application of: | • the trust loss provisions in Schedule 2F to the Income Tax Assessment Act 1936 (ITAA 1936); | • the CGT provisions; and | • Part IVA of the ITAA 1936.