Private ruling: Proposed demerger
Published: July 2014
Ruling period: Two years of income

Ruling: Q1: The applicant asked a question concerning the application of Division 125 of the ITAA 1997. | A1: The Commissioner answered the question asked.

Relevant facts and circumstances: Demerger proposal.

Relevant legislative provisions: Division 125 of the Income Tax Assessment Act 1997

Reasons for decision: Summary: The Commissioner ruled on the application of the provisions.