GST - property

CGT - legal beneficial interest

Capital gains tax

CGT - property sale

CGT - small business concessions

Superannuation member benefit or death benefit

CGT - transfer of shares

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

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

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:

CGT - compensation

CGT - Legal v beneficial ownership

CGT - market value substitution

CGT - acquisition - ownership

GST and importation of jewellery

GST - sale of real property

CGT - gifts

CGT - gifts

Assessable income - cryptocurrency

CGT - ownership disposal