Private ruling: Capital raising
Date of advice: 2 September 2025
Published: 3 November 2025
Ruling period: 1 July 202X to 30 June 202X
Date scheme commenced: xxxx

Ruling: Ruling | The Commissioner was asked to provide a ruling about whether section 14-250 of the Taxation Administration Act 1953 (the TAA) applies to particular taxable supplies of property. | The Commissioner ruled that section 14-250 of the TAA did not apply in the circumstances described.


Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 , section 195-1 | Taxation Administration Act 1953 , Schedule 1, Subdivision 14-E