Law Companion Guideline

LCG 2015/15A2 - Addendum

Managed Investment Trusts: the non-arm's length income rule in sections 275-605, 275-610 and 275-615 of the Income Tax Assessment Act 1997

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Law Companion Guideline LCG 2015/15 to state it is a public ruling for the purposes of the Taxation Administration Act 1953.

LCG 2015/15 is amended as follows:

1. Preamble

After Rely on this Guideline, insert:

This publication is a public ruling for the purposes of the Taxation Administration Act 1953.

This Addendum applies on and from 5 May 2016.

Commissioner of Taxation
8 June 2016

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References


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You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).