Private ruling: Tier 1 capital raising
Date of advice: 10 May 2016
Published: June 2016
Ruling period: A number of income years
Date scheme commenced: 2016 income year

Ruling: In order to protect the privacy of this taxpayer and the commercial in-confidence components of this particular arrangement, the Edited Version is prepared in the following form. | The ruling concerns a particular arrangement and the following provisions: | Income Tax Assessment Act 1936 section 6(1) | Income Tax Assessment Act 1936 subsection 24B(1) | Income Tax Assessment Act 1936 section 24D | Income Tax Assessment Act 1936 section 24J | Income Tax Assessment Act 1936 section 45 | Income Tax Assessment Act 1936 section 45A | Income Tax Assessment Act 1936 section 45B | Income Tax Assessment Act 1936 section 45C | Income Tax Assessment Act 1936 section 47A | Income Tax Assessment Act 1936 Division 7A | Income Tax Assessment Act 1936 subsection 103A(1) | Income Tax Assessment Act 1936 subsection 103A(2)(a) | Income Tax Assessment Act 1936 subsection 109RB(6) | Income Tax Assessment Act 1936 subsection 109RC(2) | Income Tax Assessment Act 1936 section 159GZZZP | Income Tax Assessment Act 1936 section 177EA | Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 section 8-1 | Income Tax Assessment Act 1997 section 26-26 | Income Tax Assessment Act 1997 section 104-35 | Income Tax Assessment Act 1997 Division 197 | Income Tax Assessment Act 1997 section 202-40 | Income Tax Assessment Act 1997 section 202-45 | Income Tax Assessment Act 1997 section 204-15 | Income Tax Assessment Act 1997 section 204-30 | Income Tax Assessment Act 1997 subsection 215-1(1) | Income Tax Assessment Act 1997 section 215-10 | Income Tax Assessment Act 1997 section 215-15 | Income Tax Assessment Act 1997 section 215-20 | Income Tax Assessment Act 1997 section 220-30 | Income Tax Assessment Act 1997 paragraph 230-40(4)(e) | Income Tax Assessment Act 1997 section 230-50 | Income Tax Assessment Act 1997 subsection 230-225(1) | Income Tax Assessment Act 1997 subsection 230-255(1) | Income Tax Assessment Act 1997 subsection 230-270(1) | Income Tax Assessment Act 1997 subsection 230-330(1) | Income Tax Assessment Act 1997 subsection 230-415(1) | Income Tax Assessment Act 1997 section 245-10 | Income Tax Assessment Act 1997 subsection 960-120(1) | Income Tax Assessment Act 1997 subsection 974-15(1) | Income Tax Assessment Act 1997 subsection 974-15(2) | Income Tax Assessment Act 1997 subsection 974-20(1) | Income Tax Assessment Act 1997 subsection 974-30(1) | Income Tax Assessment Act 1997 section 974-65 | Income Tax Assessment Act 1997 subsection 974-70(1) | Income Tax Assessment Act 1997 subsection 974-75(1) | Income Tax Assessment Act 1997 section 974-115 | Income Tax Assessment Act 1997 section 974-120 | Income Tax Assessment Act 1997 subsection 974-130(1) | Income Tax Assessment Act 1997 section 974-135 | Income Tax Assessment Act 1997 section 974-155 | Income Tax Assessment Act 1997 subsection 974-160(1) | Income Tax Assessment Act 1997 section 975-300 | Income Tax Assessment Act 1997 subsection 995-1(1)