Private ruling: Capital raising
Date of advice: 6 March 2025
Published: 14 April 2025

Ruling: In order to protect the privacy of this taxpayer and the commercial in-confidence components of this Transaction, the Edited Version is prepared in the following form. | The ruling relates to a transaction that the taxpayer will enter into and concerns the following provisions of the income tax legislation: | Subsection 115-25(1) of the Income Tax Assessment Act 1997 | Subsection 115-30(1) of the Income Tax Assessment Act 1997 | Section 310-5 of the Income Tax Assessment Act 1997 | Section 310-10 of the Income Tax Assessment Act 1997 | Subsection 310-10(1) of the Income Tax Assessment Act 1997 | Subsection 310-10(2) of the Income Tax Assessment Act 1997 | Subsection 310-10(3) of the Income Tax Assessment Act 1997 | Subsection 310-10(4) of the Income Tax Assessment Act 1997 | Paragraph 310-25(a) of the Income Tax Assessment Act 1997 | Section 310-30 of the Income Tax Assessment Act 1997 | Subsection 310-30(1) of the Income Tax Assessment Act 1997 | Section 310-35 of the Income Tax Assessment Act 1997 | Paragraph 310-35(2)(b) of the Income Tax Assessment Act 1997 | Paragraph 310-35(2)(d) of the Income Tax Assessment Act 1997 | Section 310-40 of the Income Tax Assessment Act 1997 | Paragraph 310-40(2)(b) of the Income Tax Assessment Act 1997 | Paragraph 310-40(2)(d) of the Income Tax Assessment Act 1997 | Section 310-45 of the Income Tax Assessment Act 1997 | Subsection 310-45(1) of the Income Tax Assessment Act 1997 | Subsection 310-55(2) of the Income Tax Assessment Act 1997 | Subsection 310-55(3) of the Income Tax Assessment Act 1997 | Subsection 310-60(4) of the Income Tax Assessment Act 1997 | Subsection 310-60(5) of the Income Tax Assessment Act 1997 | Subsection 310-65(2) of the Income Tax Assessment Act 1997 | Subsection 310-70(1) of the Income Tax Assessment Act 1997 | Subsection 310-70(2) of the Income Tax Assessment Act 1997 | Subsection 310-85(1) of the Income Tax Assessment Act 1997 | Subsection 310-85(2) of the Income Tax Assessment Act 1997 | Division 310 of the Income Tax Assessment Act 1997 | Subdivision 115-A of the Income Tax Assessment Act 1997 | Subdivision 310-B of the Income Tax Assessment Act 1997 | Subdivision 310-C of the Income Tax Assessment Act 1997 | Subdivision 310-D of the Income Tax Assessment Act 1997 | Subdivision 310-E of the Income Tax Assessment Act 1997 | Section 177F of the Income Tax Assessment Act 1936 | Subsection 177A(1) of the Income Tax Assessment Act 1936 | Subsection 177C(1) of the Income Tax Assessment Act 1936 | Subsection 177C(2) of the Income Tax Assessment Act 1936 | Subsection 177F(1) of the Income Tax Assessment Act 1936 | Part IV of the Income Tax Assessment Act 1936 | Section 45 of the Superannuation Industry (Supervision) Act 1993