Law Companion Guideline
LCG 2015/15A3 - Addendum
Managed Investment Trusts: the non-arm's length income rule in sections 275-605, 275-610 and 275-615 of the Income Tax Assessment Act 1997
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Law Companion Guideline LCG 2015/15 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling.
LCG 2015/15 is amended as follows:
Omit 'Law Companion Guideline LCG 2015/15'; substitute 'Law Companion Ruling LCR 2015/15'.
Omit all occurrences of 'Guideline'; substitute 'Ruling'.
Commissioner of Taxation
19 February 2018
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).