Class Ruling

CR 2007/108A - Addendum

Income tax: The National Mutual Life Association of Australasia Limited: Application of section 26AH of the Income Tax Assessment Act 1936 to Guaranteed Investment Bonds and Personal Investment Bonds

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Addendum

This Addendum amends Class Ruling CR 2007/108 to change the date of effect to which this Ruling applies.

CR 2007/108 is amended as follows:

1. Paragraph 8

Omit the paragraph; substitute:

8. This Ruling applies from 1 July 2008 to 30 June 2009. However, the ruling continues to apply after 30 June 2009 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.

This Addendum applies on and from 1 July 2008.

Commissioner of Taxation
26 March 2008

References

ATO references:
NO 2006/20258