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The application of sections 102-5, 102-10 and 121-20 of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936 to the disposal of assets. In order to protect the privacy of this taxpayer and the commercial in-confidence components of this scheme, the Edited Version is prepared in the following form. The ruling relates to a scheme that the taxpayer entered into and concerns the following provisions of the income tax legislation: Section 100-45 of the Income Tax Assessment Act 1997 Section 102-5 of the Income Tax Assessment Act 1997 Section 102-10 of the Income Tax Assessment Act 1997 Section 102-15 of the Income Tax Assessment Act 1997 Section 108-5 of the Income Tax Assessment Act 1997 Section 121-20 of the Income Tax Assessment Act 1997 Subsection 121-20(1) of the Income Tax Assessment Act 1997 Subsection 121-20(2) of the Income Tax Assessment Act 1997 Subsection 121-20(3) of the Income Tax Assessment Act 1997 Subsection 121-20(4) of the Income Tax Assessment Act 1997 Subsection 121-20(5) of the Income Tax Assessment Act 1997 Section 121-25 of the Income Tax Assessment Act 1997 Section 295-385 of the Income Tax Assessment Act 1997 Part IVA of the Income Tax Assessment Act 1936 Subsection 177A(5) of the Income Tax Assessment Act 1936 Subsection 177D(1) of the Income Tax Assessment Act 1936 Subsection 177D(2) of the Income Tax Assessment Act 1936 Section 177F of the Income Tax Assessment Act 1936 Section 69A of the Superannuation Industry (Supervision) Act 1993

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