Private ruling: Eligibility to transfer losses under Subdivision 310-B
Date of advice: 26 April 2017
Published: September 2017

Ruling: In view of privacy issues in respect of this private ruling, the following summary is provided. | This ruling relates to a transaction the taxpayer entered into and concerns the following provisions of the income tax legislation: | Income Tax Assessment Act 1997 Section 310-10, | Income Tax Assessment Act 1997 Paragraph 310-25(a) and | Income Tax Assessment Act 1997 Subsection 310-30(1).