EV 1052029701260currentnon-binding advice

CGT - roll-over provisions and relief The Commissioner made a private ruling on the application of the CGT roll-over provisions, roll-over relief for depreciating assets, balancing adjustment provisions applying to financial arrangements and the commercial debt forgiveness rules.

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.

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