Legislation

ITAA 1997 s What this Ruling is about 1 Ruling 3 Capital raising using a stapled structure 3 Section 974-80

ATO documents that consider ITAA 1997 s What this Ruling is about 1 Ruling 3 Capital raising using a stapled structure 3 Section 974-80

1 document

TR 2012/D5 (Withdrawn)withdrawnTR · 2012

Income tax: debt and equity interests: when is a public unit trust in a stapled group a connected entity of a company for the purposes of paragraph 974-80(1)(b) of the Income Tax Assessment Act 1997