Private ruling: Capital raising
Date of advice: 27 June 2024
Published: 5 August 2024

Ruling: The Commissioner issued a ruling on a capital raising transaction covering the following provisions:




paragraph 177EA(5)(a) of the Income Tax Assessment Act 1936 | section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997) | section 26-26 of the ITAA 1997 | section 197-5 of the ITAA 1997, and | subsection 995-1(1) of the ITAA 1997.