Private ruling: Subdivision 124-M roll-over
Date of advice: 13 October 2015
Published: October 2015

Ruling: Q1: Will Entity A be eligible for CGT roll-over under Subdivision 124-M of the Income Tax Assessment Act 1997 in relation to the exchange of its original interests for replacement interests? | A1: Yes.




Subject: Subdivision 124-M roll-over: In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided.