Product Ruling

PR 2017/2A2 - Addendum

Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2020

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Product Ruling PR 2017/2 to incorporate a draft Security Trust Deed received on 27 March 2018 as a scheme document.

1. Paragraph 16

Omit the fourth bullet point, substitute:

·
draft Macquarie Flexi 100 Loan Trust Deed (Security Trust Deed) between the Loan Provider and the Security Trustee received on 25 March 2017, draft Security Trust Deed between the Loan Provider and the Security Trustee received on 27 March 2018, or (as applicable) any subsequent Security Trust Deed drafted on the same terms and conditions but for the definition of the term 'Flexi 100 PDS', and

This Addendum applies on and from 5 April 2017.

Commissioner of Taxation
23 May 2018

© 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).

Not previously issued as a draft

References

ATO references:
NO 1-EBXK26

ISSN: 2205-6114

Business Line:  PGH