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Edited version of your written advice
Authorisation Number: 1012915869957
Date of advice: 15 December 2015
Ruling
Subject: Issue of Mandatory Redeemable Preference Shares
The Commissioner issued a ruling on the application of the following provisions to a proposed issue of Mandatory Redeemable Preference Shares:
Income Tax Assessment Act 1936 section 45A
Income Tax Assessment Act 1936 section 45B
Income Tax Assessment Act 1936 section 45C
Income Tax Assessment Act 1997 section 165-150
Income Tax Assessment Act 1997 section 165-155
Income Tax Assessment Act 1997 section 165-160
Income Tax Assessment Act 1997 section 165-10
Income Tax Assessment Act 1997 section 165-12
Income Tax Assessment Act 1997 section 166-5
Income Tax Assessment Act 1997 section 166-145
Income Tax Assessment Act 1997 section 166-175
Income Tax Assessment Act 1997 section 166-225
Income Tax Assessment Act 1997 section 230-15
Income Tax Assessment Act 1997 section 230-45
Income Tax Assessment Act 1997 section 245-10
Income Tax Assessment Act 1997 section 245-15
Income Tax Assessment Act 1997 section 245-37
Income Tax Assessment Act 1997 section 701-1
Income Tax Assessment Act 1997 section 703-30
Income Tax Assessment Act 1997 Subdivision 709-A
Income Tax Assessment Act 1997 section 719-250
Income Tax Assessment Act 1997 section 719-255
Income Tax Assessment Act 1997 section 719-260
Income Tax Assessment Act 1997 section 960-130
Income Tax Assessment Act 1997 section 960-135
Income Tax Assessment Act 1997 section 974-15
Income Tax Assessment Act 1997 section 974-20
Income Tax Assessment Act 1997 section 974-80
Income Tax Assessment Act 1997 section 974-130
Income Tax Assessment Act 1997 section 974-135
Income Tax Assessment Act 1997 section 974-155
Income Tax Assessment Act 1997 section 974-160
Income Tax Assessment Act 1997 section 975-300
Corporations Act 2001 section 254K
This ruling applies for the following period:
1 July XXXX to 30 June XXXX
The scheme commences during:
2015 income year