TR 2008/9A1 - Addendum
Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997
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This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2008/9 to replace a reference to withdrawn Taxation Ruling TR 2004/15 Income tax: residence of companies not incorporated in Australia - carrying on business in Australia and central management and control with new Taxation Ruling TR 2018/5 Income tax: central management and control test of residency.
TR 2008/9 is amended as follows:
Omit footnote 51; substitute:
51 For guidance on how the CM&C test is applied to companies refer to Taxation Ruling TR 2018/5 Income tax: central management and control test of residency.
Omit 'TR 2004/15'; substitute 'TR 2018/5'.
Commissioner of Taxation
21 June 2018
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