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TR 2012/D5 considers arrangement whereby: • shares in a company are stapled to units in a public unit trust, • the stapled securities are issued to investors to raise funds primarily for use in the business conducted by the company, and • the funds raised are predominantly contributed to the public unit trust and then used by the trustee to acquire a debt interest in the company.

TR 2012/D5 will be replaced by a Law Administration Practice Statement.