Private ruling: Share issue
Date of advice: 15 February 2016
Published: April 2016

Ruling: The Commissioner issued a Private Binding Ruling in relation to a share issue. The Commissioner considered a number of income tax provisions including those contained in Divisions 202 and 207 of the Income Tax Assessment Act 1997 , and those contained in Division 11A and Part IVA of the Income Tax Assessment Act 1936 .