Private ruling: Effects of loss transfers, asset roll-overs and 160APHR election
Date of advice: 23 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: | Subsection 160APHR(1) of the Income Tax Assessment Act 1936 | Section 310-35 of the Income Tax Assessment Act 1997 (ITAA 1997) | Section 310-40 of the ITAA 1997 | Section 310-55 of the ITAA 1997 | Section 310-60 of the ITAA 1997 | Section 310-65 of the ITAA 1997