Private ruling: Share issue
Date of advice: 25 September 2019
Published: November 2019

Ruling: The Commissioner issued a Private Binding Ruling in relation to a share issue. The Commissioner considered a number of income tax provisions including those contained in Subdivision 167-A and Divisions 202 and 207 of the Income Tax Assessment Act 1997 , and those contained in Division 11A and Part IVA of the Income Tax Assessment Act 1936 .