Published: December 2014

Ruling: In order to protect the privacy of this taxpayer and the commercial in-confidence components of this arrangement, the Edited Version of this private ruling is prepared in the following form. | This ruling concerns the operation of the CGT provisions in Parts 3-1 and 3-3 of the ITAA 1997 and the consolidation membership rules contained in section 703-10 of the ITAA 1997 to the Taxpayer's proposed scheme of arrangement.


Relevant legislative provisions: Section 104-10 of the ITAA 1997 | Section 104-25 of the ITAA 1997 | Section 104-35 of the ITAA 1997 | Section 116-20 of the ITAA 1997 | Section 116-30 of the ITAA 1997 | Section 703-10 of the ITAA 1997 | Section 703-15 of the ITAA 1997 | Subsection 6(1) of the ITAA 1936