Product Ruling
PR 2002/44A - Addendum
Income tax: Clearstream Olive Project No 5
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FOI status:
may be releasedAddendum
Product Ruling PR 2002/44 is amended with effect from today.
At paragraph 89 delete the fourth dot as follows:
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- the Commissioner is precluded from exercising the discretion under paragraph 35-55(1)(b) because of subsection 35-55(2).
At paragraph 134 delete the third sentence as follows:
Subsection 35-55(2) prevents the Commissioner exercising the discretion beyond this year.
Under Legislative references delete:
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- ITAA 1997 35-55(2)
Commissioner of Taxation
8 May 2002
References
ATO references:
NO T2001/014151
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