PR 2019/3A1 - Addendum
Income tax: taxation consequences for a Customer entering into a Prepay Plus Agreement with Landmark
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
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:
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'.
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
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