Private ruling: Loss transfer and asset roll-over
Date of advice: 17 February 2016
Published: March 2016

Ruling: In order to protect the privacy of this taxpayer and the commercial in-confidence components of this Transaction, the Edited Version is prepared in the following form. | The ruling relates to a transaction that the taxpayer entered into and concerns the following provisions of the income tax legislation: | Section 310-20 of the Income Tax Assessment Act (ITAA 1997) | Paragraph 310-25(a) of the ITAA 1997 | Subsection 310-30(1) of the ITAA 1997 | Section 310-45 of the ITAA 1997 | Section 995-1 of the ITAA 1997