Private ruling: Income Tax
Published: December 2012

Ruling: What this ruling is about: | In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided. | The taxpayer is proposing to amend an existing arrangement. | The Commissioner ruled that: | A certain provision does not apply to the amended arrangement. | CGT event H2 occurs but there is no capital gain from the CGT event.




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