Product Ruling

PR 2001/89A - Addendum

Income tax: deductibility of interest incurred on borrowings under the Equity Margins Limited Protected Equity Portfolio Loan

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FOI status:

may be released

Addendum

Product Ruling PR 2001/89 is amended with effect from today.

At paragraph 13(c), line 3, delete:

The Portfolio is pre-selected by Merrill Lynch's Quantitative Strategy department.

and replace with:

The Portfolio is made up of shares in companies in such proportions as EML specifies.

Commissioner of Taxation
5 June 2002

References

ATO references:
NO T2001/014151