ATO Interpretative Decision
ATO ID 2002/320
Superannuation
Retirement income entities: In-House Assets and leasing property from a Unit Trust.FOI status: may be released
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This ATOID provides you with the following level of protection:
If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.
ISSN: 1445-2782
Date: | Version: | |
You are here | 6 September 2001 | Original statement |
4 April 2002 | Archived |