Private ruling: Capital raising
Date of advice: 18 September 2024
Published: 28 October 2024

Ruling: A taxpayer applied for a private ruling in respect of a capital raising. A ruling issued.


Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 45C(3) | Income Tax Assessment Act 1936 subsection 177EA(5) | Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 section 15-80 | Income Tax Assessment Act 1997 section 40-880 | Income Tax Assessment Act 1997 section 104-35 | Income Tax Assessment Act 1997 Division 197 | Income Tax Assessment Act 1997 section 202-30 | Income Tax Assessment Act 1997 section 202-40 | Income Tax Assessment Act 1997 section 202-45(ea) | Income Tax Assessment Act 1997 section 204-15 | Income Tax Assessment Act 1997 section 204-30 | Income Tax Assessment Act 1997 Division 230