Product Ruling
PR 2022/2A1
Tax consequences of investing in C2 Gateway Deferred Purchase Agreement
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Product Ruling PR 2022/2 to reflect a change in the range of Investment Term which may be offered under a Series.
PR 2022/2 is amended as follows:
Omit 'A$'; substitute 'Australian dollars'.
(a) At the end of the first dot point, insert 'and 20 June 2023'.
(b) After the third dot point, insert new dot point:
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- draft C2 Gateway Deferred Purchase Agreement Supplementary Product Disclosure Statement, received on 20 June 2023
In subparagraph (k)(ii), omit 'three months and seven'; substitute '3 months and 10'.
This Addendum applies before and after its date of issue.
Commissioner of Taxation
12 July 2023
© 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-Y3TRGQH