Product Ruling

PR 2008/25A1 - Addendum

Income tax: Macquarie Almond Investment 2008 - Early Growers (to 15 June 2008)

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Addendum

This Addendum amends Product Ruling PR 2008/25 to change the financier associated with the Responsible Entity from Macquarie Acceptances Limited to Macquarie Bank Limited.

PR 2008/25 is amended as follows:

1. Paragraph 24

(a)

Omit 'Macquarie Acceptances Limited (MAL)'; substitute 'Macquarie Bank Limited (MBL)'.

(b)

Omit all occurrences of 'MAL'; substitute 'MBL'.

2. Paragraph 25, 48, 78, 79, 80, 82, 86, 94, 98, 99 and 108

Omit all occurrences of 'MAL'; substitute 'MBL'.

3. Paragraph 30

(a) Omit second dot point; substitute:

•

Application for a Product Ruling Addendum as constituted by documents received on 5 August 2008 and additional correspondence received on 9 July and 1, 5 and 12 August 2008;

•

Product Disclosure Statement (PDS) prepared by the Applicants, dated 16 April 2008;

(a) Omit all occurrences of 'MAL'; substitute 'MBL'.

4. Paragraph 81

(a)

Omit 'MAL' from the heading; substitute 'MBL'.

(b)

Omit all occurrences of 'MAL'; substitute 'MBL'.

This Addendum applies on and from 12 March 2008.

Commissioner of Taxation
3 September 2008

References

ATO references:
NO 2006/20258