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Edited version of your written advice
Authorisation Number: 1013047248610
Date of advice: 13 July 2016
Ruling
Subject: Capital raising
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.