Notice of Ruling

Administered by Department of the Treasury

Legislation au C2017G01143 In force Gazette

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COMMISSIONER OF TAXATION

The Commissioner of Taxation, Chris Jordan, gives notice of the following Ruling, copies of which can be obtained from http://ato.gov.au/law.

NOTICE OF RULING

Ruling Number

Subject

Brief Description

PR 2017/14

Income tax:  tax consequences of investing in the LPP I Asset Pooling Authorised Contractual Scheme

The Ruling sets out the Commissioners position on tax consequences of investing in the LPP I Asset Pooling Authorised Contractual Scheme.

The Ruling applies prospectively from 1 July 2017 and applies only to the specified class of entities that enter into the scheme from 1 July 2017 until 30 June 2020, being its period of application.

 

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.