Product Ruling

PR 2003/44A - Addendum

Income tax: tax consequences of investing in the UBS Protected Geared Investment Product

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FOI status:

may be released

Addendum

This Addendum amends Product Ruling PR 2003/44 to reflect the transfer of the rights and obligations of UBS Capital Markets Australia Limited (formerly UBS Warburg Australia Ltd) as issuer of the UBS Protected Geared Investment Product to UBS AG, Australia Branch.

This Addendum applies from 1 January 2004, the date the transfer of the rights and obligations occurs.

PR 2003/44 is amended as follows:

1. Paragraph 1

In the second sentence omit:

'UBS Capital Markets Australia Ltd ('UBS')'

and substitute:

'UBS AG, Australia Branch ('UBS')'.

Commissioner of Taxation
17 December 2003

References

ATO references:
NO 2003/11684