Private ruling: CGT - disregarding a capital gain or loss
Date of advice: 23 November 2022
Published: 23 January 2023

Ruling: The Edited Version has been prepared in the following form in order to protect the privacy of this taxpayer and the commercial in-confidence components of this particular arrangement. | The Commissioner issued a ruling that relates to the following provisions: | Section 6-5 of the Income Tax Assessment Act 1997 | Section 855-15 of the Income Tax Assessment Act 1997 | Section 855-10 of the Income Tax Assessment Act 1997 | Subsection 995-1(1) of the Income Tax Assessment Act 1997