IT 2512A - Addendum
Income tax: financing unit trusts
Please note that the PDF version is the authorised version of this ruling.
FOI status:may be released
NOTICE OF ADDENDUM
- Omit 'subsection 25(1)' (wherever occurring); substitute 'section 6-5 of the Income Tax Assessment Act 1997'.
- Omit 'section 25A' (wherever occurring); substitute 'section 15-15 of the Income Tax Assessment Act 1997'.
- Paragraph 9 - Omit 'Division 10D of Part III of the Act'; substitute 'Division 43 of the Income Tax Assessment Act 1997'.
- After paragraph 31 - Insert: 'NOTE: Sections 6-5 and 15-15 and Division 43 of the Income Tax Assessment Act 1997, to which this Ruling refers, express the same ideas as subsection 25(1), section 25A and Division 10D of Part III, respectively, of the Income Tax Assessment Act 1936'.
Commissioner of Taxation
2 July 1997
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