Product Ruling
PR 2011/19A1 - Addendum
Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2014 - limited recourse borrowings
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Product Ruling PR 2011/19 to incorporate the Supplementary Product Disclosure Statement dated 7 May 2012 as a scheme document.
PR 2011/19 is amended as follows:
In the second bullet point, after ' Product Disclosure Statement dated 14 September 2011' add:
'and Supplementary Product Disclosure Statement (SPDS) dated 7 May 2012'.
In the table in subparagraph 20(e), add the following Investment Opportunity and Reference Asset:
| Investment Opportunities | Reference Assets |
| Best-of Basket | This strategy delivers upside exposure to the best performing of two baskets: the ASX Tilt basket and the PIMCO Tilt basket. |
This Addendum applies on and from 16 November 2011.
Commissioner of Taxation
23 May 2012
Not previously issued as a draft
References
ATO references:
NO 1-3WRH9MB
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