Private ruling: CGT cost base & deemed dividend
Published: April 2015
Ruling period: A number of income years
Date scheme commenced: During the 2015 income year

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 CGT cost base & deemed dividend matters in respect of this particular taxpayer's present arrangement.


Relevant legislative provisions: ITAA 1936 | • Income Tax Assessment Act 1936 Division 16K | • Income Tax Assessment Act 1936 Subsection 6(1) | • Income Tax Assessment Act 1936 Section 44 | • Income Tax Assessment Act 1936 Section 45B ITAA 1997 | • Income Tax Assessment Act 1997 Section 20-25 | • Income Tax Assessment Act 1997 Section 102-20 | • Income Tax Assessment Act 1997 Section 110-25 | • Income Tax Assessment Act 1997 Section 110-55