PR 2017/2A2 - Addendum
Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2020
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Product Ruling PR 2017/2 to incorporate a draft Security Trust Deed received on 27 March 2018 as a scheme document.
Omit the fourth bullet point, substitute:
- draft Macquarie Flexi 100 Loan Trust Deed (Security Trust Deed) between the Loan Provider and the Security Trustee received on 25 March 2017, draft Security Trust Deed between the Loan Provider and the Security Trustee received on 27 March 2018, or (as applicable) any subsequent Security Trust Deed drafted on the same terms and conditions but for the definition of the term 'Flexi 100 PDS', and
This Addendum applies on and from 5 April 2017.
Commissioner of Taxation
23 May 2018
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Not previously issued as a draft