Product Ruling

PR 2003/40A - Addendum

Income tax: Macquarie Forestry Investment

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FOI status:

may be released

Addendum

The applicant has requested that the deadline for the purchase of the land set down in PR 2003/40 be extended. The Applicant has confirmed that all services that are to be provided to Growers by 30 June 2004 can be completed in the required timeframe.

This Addendum amends Product Ruling PR 2003/40 and applies on and from 4 June 2003, the date the Ruling was made.

PR 2003/40 is amended as follows:

1. Paragraph 14:

Omit at the end of the first dot point 'and 28 May 2003;'

And substitute ', 28 May 2003, 28 August 2003, 12 September 2003, 18 September 2003 and 23 September 2003;'

2. Paragraph 23:

Omit from the first sentence, 'by the end of September 2003 and site preparation must be underway by the end of October 2003'.

And substitute, 'by March 2004'.

Commissioner of Taxation
8 October 2003

References

ATO references:
NO 2002/011971