Product Ruling
PR 2020/10A1 - Addendum
Income tax: taxation consequences of investing in CDIs over interests in the SPDR® S&P 500® ETF Trust - 2020
-
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Product Ruling 2020/10 to update the list of documents upon which the scheme that is the subject of this Ruling is identified and described.
PR 2020/10 is amended as follows:
(a) At the end of the first dot point, insert 'and 2 May 2023'.
(b) At the end of the third dot point, omit the word ', and'.
(c) After the third dot point, insert a new dot point:
- •
- US Prospectus of the SPDR® S&P 500® ETF Trust, dated 27 January 2023, and
(d) At the end of the last dot point, omit 'and 21 January 2020'; substitute ', 21 January 2020, 14 February 2022 and 30 September 2022'.
This Addendum applies before and after the date of issue.
Commissioner of Taxation
30 August 2023
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
References
ATO references:
NO 1-Y4K5YY9