Private ruling: Capital raising
Date of advice: 29 June 2016
Published: August 2016

Ruling: The Commissioner issued a private ruling on a proposed capital raising by an Australian resident company covering the following provisions of the Income Tax Assessment Act 1997 | • section 6-5, | • section 6-10, | • section 165-12, | • Division 197, | • Subdivision 974-C, and | • section 975-300.