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Edited version of private advice
Authorisation number: 1052305132989
Date of advice: 18 September 2024
Ruling
Subject: Capital raising
A taxpayer applied for a private ruling in respect of a capital raising. A ruling issued.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 45C(3)
Income Tax Assessment Act 1936 subsection 177EA(5)
Income Tax Assessment Act 1997 section 6-5
Income Tax Assessment Act 1997 section 15-80
Income Tax Assessment Act 1997 section 40-880
Income Tax Assessment Act 1997 section 104-35
Income Tax Assessment Act 1997 Division 197
Income Tax Assessment Act 1997 section 202-30
Income Tax Assessment Act 1997 section 202-40
Income Tax Assessment Act 1997 section 202-45(ea)
Income Tax Assessment Act 1997 section 204-15
Income Tax Assessment Act 1997 section 204-30
Income Tax Assessment Act 1997 Division 230