Private ruling: Capital raising
Date of advice: 13 July 2016
Published: August 2016

Ruling: The Commissioner issued a private ruling on a capital raising transaction covering: | • sections 6, 45B, 45C and 159GZZZP of the Income Tax Assessment Act 1936 ; | • section 165-12 the Income Tax Assessment Act 1997 (ITAA 1997); and | • Divisions 166, 197, 230, 243, 245, 725 and 974 of the ITAA 1997.