Notice of Ruling, Notice of Addendum

Administered by Department of the Treasury

Legislation au C2015G00498 In force Gazette

Legislation content

 

COMMISSIONER OF TAXATION

The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from Branches of the Australian Taxation Office or at http://law.ato.gov.au.

NOTICE OF RULING

Ruling Number

Subject

Brief Description

PR 2015/4

Income tax:  tax consequences of changing the portfolio structure, contributing to and partially redeeming an investment in a unit in the Perpetual WealthFocus Investment Advantage Fund

The Ruling sets out the Commissioner’s position for entities who take part in the scheme for Perpetual WealthFocus Investment Advantage Fund.

The Ruling applies prospectively from 1 July 2015.

 

NOTICE OF ADDENDUM

Ruling Number

Subject

Brief Description

PR 2013/16

Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2016

The Addendum amends Product Ruling PR 2013/16 to include Supplementary Product Disclosure Statements and an additional Reference Asset.

The Addendum applies on and from 18 September 2013.

 

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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.