Law Companion Ruling

LCR 2021/2ER - Erratum

Non-arm's length income - expenditure incurred under a non-arm's length arrangement


This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Law Companion Ruling LCR 2021/2 to update an incorrect reference to an example within the Ruling.

LCR 2021/2 is corrected as follows:

1. Paragraph 33

Omit the words 'Example 9'; substitute 'Example 13'.

This Erratum applies from 1 July 2018.

Commissioner of Taxation
4 August 2021


ATO references:

ISSN: 2209-1300

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