EV 1052031200185currentnon-binding advice

CGT - disregarding a capital gain or loss 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

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

d 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