Legislation

TAA 1953 s What this Determination is about 1 Ruling 2 Example 1 - post-separation capital raising not part of restructuring 13 Example 2 - post-separation capital raising part of restructuring 19 Example 3 - sale of head entity after the separation of a subsidiary part of restructuring 23 Example 4 - sale of head entity after the separation of a subsidiary not part of restructuring 31 Example 5 - sale facility 34 Example 6 - separation by a closely-held corporate group 37 Example 7 - preparatory steps and transactions 43 Date of effect 47 Appendix 1 - Explanation 49 Appendix 2 - Compliance approach 71 Relying on this Determination This publication (excluding appendixes) is a public ruling for the purposes

ATO documents that consider TAA 1953 s What this Determination is about 1 Ruling 2 Example 1 - post-separation capital raising not part of restructuring 13 Example 2 - post-separation capital raising part of restructuring 19 Example 3 - sale of head entity after the separation of a subsidiary part of restructuring 23 Example 4 - sale of head entity after the separation of a subsidiary not part of restructuring 31 Example 5 - sale facility 34 Example 6 - separation by a closely-held corporate group 37 Example 7 - preparatory steps and transactions 43 Date of effect 47 Appendix 1 - Explanation 49 Appendix 2 - Compliance approach 71 Relying on this Determination This publication (excluding appendixes) is a public ruling for the purposes