Product Ruling

PR 2008/59W

Income tax: tax consequences of investing in equities using the Macquarie Geared Equities Investment plus

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Notice of Withdrawal

Product Ruling PR 2008/59 is withdrawn with effect from today.

1. Product Ruling PR 2008/59 sets out the Commissioner's view on the income tax consequences for entities investing in equities using the Macquarie Geared Equities Investment plus.

2. Product Ruling PR 2008/59 is withdrawn because it is replaced by Product Ruling PR 2009/38 which takes into account the scheme's GEI plus Product Booklet. This Product Booklet replaces the previous Product Disclosure Statement.

Commissioner of Taxation
27 May 2009

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

TR 95/33

Subject References:
capital protected borrowings
financial products
interest expenses
prepaid expenses
product rulings
public rulings
taxation administration

Legislative References:
ITAA 1936 51AAA
ITAA 1936 82KL
ITAA 1936 Pt III Div 3 Subdiv H
ITAA 1936 82KZL(1)
ITAA 1936 82KZL(2)(a)
ITAA 1936 82KZM
ITAA 1936 82KZMA
ITAA 1936 82KZMD
ITAA 1936 82KZME
ITAA 1936 82KZME(4)
ITAA 1936 82KZME(5)
ITAA 1936 82KZME(5)(b)
ITAA 1936 82KZME(5)(b)(iii)
ITAA 1936 82KZMF
ITAA 1936 Pt IVA
ITAA 1997 8-1
ITAA 1997 104-10
ITAA 1997 104-25
ITAA 1997 104-25(1)(c)
ITAA 1997 104-25(3)
ITAA 1997 110-25(2)
ITAA 1997 110-45(3)
ITAA 1997 110-55(2)
ITAA 1997 131-1(4)
ITAA 1997 134-1(1)
ITAA 1997 134-1(4)
ITAA 1997 Div 247
ITAA 1997 247-20(3)
ITAA 1997 247-20(6)
ITAA 1997 247-30(2)
ITAA 1997 Subdiv 328-C
ITAA 1997 328-110
ITAA 1997 328-110(1)
SISA 1993
TAA 1953
TAA 1953 Sch 1 357-75(1)
Copyright Act 1968