Product Ruling

PR 2019/3A1 - Addendum

Income tax: taxation consequences for a Customer entering into a Prepay Plus Agreement with Landmark


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Product Ruling PR 2019/3 to reflect a change in the name of the entity that offers the Prepay Plus Agreement.

PR 2019/3 is amended as follows:

1. Paragraph 2

Insert new footnote 1 at end of 'Landmark Operations Limited (Landmark)':

1 On 2 March 2020, Landmark changed its name to Nutrien Ag Solutions Limited. From 2 March 2020, all references to 'Landmark' in this Product Ruling should be read to mean 'Nutrien Ag Solutions Limited'.

2. Paragraph 16

Omit the first bullet point; substitute:

application for a Product Ruling as constituted by documents and information received on 9 April 2019, 14 April 2020 and 27 April 2020, and

This Addendum applies before and after date of issue.

Commissioner of Taxation
13 May 2020


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).


ATO references:
NO 1-L8CNR04

ISSN: 2205-6114

Business Line:  PW