Private ruling: Issue of Mandatory Redeemable Preference Shares
Date of advice: 15 December 2015
Published: February 2016
Ruling period: 1 July XXXX to 30 June XXXX
Date scheme commenced: 2015 income year

Ruling: The Commissioner issued a ruling on the application of the following provisions to a proposed issue of Mandatory Redeemable Preference Shares: | 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 1997 section 165-150 | Income Tax Assessment Act 1997 section 165-155 | Income Tax Assessment Act 1997 section 165-160 | Income Tax Assessment Act 1997 section 165-10 | Income Tax Assessment Act 1997 section 165-12 | Income Tax Assessment Act 1997 section 166-5 | Income Tax Assessment Act 1997 section 166-145 | Income Tax Assessment Act 1997 section 166-175 | Income Tax Assessment Act 1997 section 166-225 | Income Tax Assessment Act 1997 section 230-15 | Income Tax Assessment Act 1997 section 230-45 | Income Tax Assessment Act 1997 section 245-10 | Income Tax Assessment Act 1997 section 245-15 | Income Tax Assessment Act 1997 section 245-37 | Income Tax Assessment Act 1997 section 701-1 | Income Tax Assessment Act 1997 section 703-30 | Income Tax Assessment Act 1997 Subdivision 709-A | Income Tax Assessment Act 1997 section 719-250 | Income Tax Assessment Act 1997 section 719-255 | Income Tax Assessment Act 1997 section 719-260 | Income Tax Assessment Act 1997 section 960-130 | Income Tax Assessment Act 1997 section 960-135 | Income Tax Assessment Act 1997 section 974-15 | Income Tax Assessment Act 1997 section 974-20 | Income Tax Assessment Act 1997 section 974-80 | Income Tax Assessment Act 1997 section 974-130 | Income Tax Assessment Act 1997 section 974-135 | Income Tax Assessment Act 1997 section 974-155 | Income Tax Assessment Act 1997 section 974-160 | Income Tax Assessment Act 1997 section 975-300 | Corporations Act 2001 section 254K