Product Ruling

PR 2013/16A6 - 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 a Supplementary Product Disclosure Statement and an additional Reference Asset.

PR 2013/16 is amended as follows:

1. Paragraph 16

Omit ' and 2 April 2015'; substitute ', 2 April 2015 and 7 September 2015'.

2. Subparagraph 19(e)

Insert after the row titled 'European Equity Classes: EURO STOXX 50(r) Index':

European Select Dividend Classes: EURO STOXX(r) Select Dividend 30 Index Provides a measure of the performance of the highest dividend-paying stocks in the Eurozone relative to their home markets. The Index comprises 30 high-dividend yielding companies across 12 Eurozone countries

This Addendum applies on and from 18 September 2013.

Commissioner of Taxation
23 September 2015

© 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 1-76YU6EY

ISSN: 2205-6114

Subject References:
interest expenses
prepaid expenses
product rulings
public rulings
tax administration