Taxation Ruling
TR 2005/8A1 - Addendum
Income tax: the meaning of particular terms in the Government Service Articles of Australia's tax treaties
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Addendum
This Addendum amends Taxation Ruling TR 2005/8 to reflect the changes to the law caused by the repeal of inoperative provisions by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006.
Taxation Ruling TR 2005/8 is amended as follows:
Omit 'January 2003'; substitute 'July 2010'.
Omit 'January 2003'; substitute 'July 2010'.
Omit 'January 2003'; substitute 'July 2010'.
Omit 'section 221A'; substitute 'the former section 221A'.
Omit 'January 2003'; substitute 'July 2010'.
Omit 'January 2003'; substitute 'July 2010'.
Omit 'January 2003'; substitute 'July 2010'
Omit:
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- ITAA 1936 221A
Insert:
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- ITAA 1936 former 221A
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- International Tax Agreements Act 1953 Sch 48
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- International Tax Agreements Act 1953 Sch 49
Omit 'January 2003'; substitute 'July 2010'.
This Addendum applies on and from 14 September 2006.
Commissioner of Taxation
20 October 2010
References
ATO references:
NO 1-20QXF6E