Product Ruling
PR 2016/3A1 - Addendum
Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer
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Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Product Ruling PR 2016/3 to amend citations.
PR 2016/3 is amended as follows:
In the first dot point omit 'TR 98/228'; substitute 'Taxation Ruling TR 98/22 Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities'.
Omit 'MT 2006/19'; substitute 'Miscellaneous Taxation Ruling MT 2006/1 The New Tax System: the meaning of entity carrying on an enterprise for the purpose of entitlement to an Australian Business Number'.
Omit 'ATO ID 2010/19710'; substitute 'ATO Interpretative Decision ATO ID 2010/197 Goods and Services Tax: GST and agricultural managed investment scheme - investor carrying on an enterprise'.
Omit 'TR 97/1111'; substitute 'Taxation Ruling TR 97/11 Income tax: am I carrying on a business of primary production?'.
Omit 'TR 97/715'; substitute 'Taxation Ruling TR 97/7 Income tax: section 8-1 - meaning of 'incurred' - timing of deductions'.
Omit 'TR 2007/618'; substitute 'Taxation Ruling TR 2007/6 Income tax: non commercial business losses: Commissioner's discretion'.
This Addendum applies on and from 13 April 2016.
Commissioner of Taxation
9 November 2016
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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-A62V4BF