Taxation Determination TD 1999/15







1. It is accepted that a debenture has been offered for issue as a result of being accepted for listing where: | 2. It is expected an application would be made and the debenture be admitted to, or accepted for, listing as soon as practicable after the issue of the debenture. | 3. It is accepted that debentures would satisfy the third public offer test where the company has agreed with its dealers, managers, or underwriters to have the debentures listed on a stock exchange following issue, and the debentures are so listed following the issue. | Commissioner of Taxation 12 May 1999 | Previously released in draft form as TD 1999/D8


Related rulings: TD 1999/8 TD 1999/9 TD 1999/10 TD 1999/11 TD 1999/12 TD 1999/13 TD 1999/14 TD 1999/16 TD 1999/17 TD 1999/18 TD 1999/19 TD 1999/20 TD 1999/21 TD 1999/22 TD 1999/23 TD 1999/24 TD 1999/25 TD 1999/26
Legislative references: 128F 128F(3)(c)