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Product Ruling

PR 2013/16A3 - Addendum

Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2016

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Product Ruling PR 2013/16 to include an additional reference asset.

PR 2013/16 is amended as follows:

1. Paragraph 16

Omit the second bullet point, substitute:

•
Product Disclosure Statement (PDS) and Information Booklet dated 18 September 2013 and Supplementary Product Disclosure Statements dated 7 March 2014, 26 March 2014 and 16 April 2014 for the Macquarie Flexi 100 Trust prepared by Macquarie Financial Products Management Limited as responsible entity (Responsible Entity or RE);

2. Subparagraph 19(e)

Omit the table, substitute:

Reference Asset Description
Asian Equity Basket Weighted basket of stock market indices or index tracking funds, including some or all of the Hang Seng H-Share Index ETF, Tracker Fund of Hong Kong, MSCI Taiwan Index, KOSPI 200 Index and MSCI Singapore Index
Australian Equity The S&P/ASX 200 Index
Australian Equity Focus Basket A weighted basket of 10-20 ASX-listed shares with large market capitalisation
Best-of Basket The best performing of two baskets: the ASX Tilt Basket and the Bond Fund Tilt Basket
Bond Fund Tilt Basket A fixed basket providing exposure to the PIMCO GIS Total Return Bond Fund (60%), S&P/ASX 200 Index (20%) and Winton Global Alpha Fund (20%)
Bond Fund Tilt (US) Basket A fixed basket providing exposure to the PIMCO GIS Total Return Bond Fund (60%), S&P 500 Index (20%) and Winton Global Alpha Fund (20%)
European Equity Classes: EURO STOXX 50(r) Index Provides a blue-chip representation of super sector leaders in the Eurozone. The index is a market capitalisation weighted index of 50 stocks from 12 Eurozone countries.
International Basket A basket comprising the S&P 500 Index, the EURO STOXX 50 Index, the iShares Asia 50 ETF and the Winton Global Alpha Fund
International Low Volatility Basket US and Eurozone-focused indices over equities with relatively low one year realised volatility, and a basket of indices and ETFs with exposure to equities in Hong Kong, Singapore, South Korea and Taiwan.
US Equity The S&P 500 Index
US Low Volatility The Barclays US Low Volatility Equity Index. Invests in US stocks with low volatility relative to other US stocks and aims to provide higher risk-adjusted returns than a broad equity index.

This Addendum applies on and from 18 September 2013.

Commissioner of Taxation
30 April 2014

© 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 1-5E2YNBM

ISSN: 1441-1172

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