Class Ruling
CR 2021/8A1 - Addendum
Australian Unity Limited - mutual capital instruments
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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 Class Ruling CR 2021/8 to correct several legislative references.
CR 2021/8 is amended as follows:
Omit 'former Subdivision A of Part IIIAA Division 7B'; substitute 'former Subdivision BA of Division 7 of Part IIIAA'.
Omit the table of legislative references; substitute:
| Income Tax Assessment Act 1936 | subsection 6(1) |
| Income Tax Assessment Act 1936 | former Division 1A of Part IIIAA |
| Income Tax Assessment Act 1936 | former Subdivision BA of Division 7 of Part IIIAA |
| Income Tax Assessment Act 1936 | subparagraph 44(1)(a)(i) |
| Income Tax Assessment Act 1936 | section 98 |
| Income Tax Assessment Act 1936 | section 99A |
| Income Tax Assessment Act 1936 | former section 160APHD |
| Income Tax Assessment Act 1936 | former section 160APHJ |
| Income Tax Assessment Act 1936 | former section 160APHM |
| Income Tax Assessment Act 1936 | former subsection 160APHM(2) |
| Income Tax Assessment Act 1936 | former section 160APHN |
| Income Tax Assessment Act 1936 | former subsection 160APHO(3) |
| Income Tax Assessment Act 1936 | former section 160APHR |
| Income Tax Assessment Act 1936 | former section 160APHT |
| Income Tax Assessment Act 1936 | section 177EA |
| Income Tax Assessment Act 1936 | paragraph 177EA(3)(a) |
| Income Tax Assessment Act 1936 | paragraph 177EA(3)(b) |
| Income Tax Assessment Act 1936 | paragraph 177EA(3)(c) |
| Income Tax Assessment Act 1936 | paragraph 177EA(3)(d) |
| Income Tax Assessment Act 1936 | paragraph 177EA(3)(e) |
| Income Tax Assessment Act 1936 | paragraph 177EA(5)(b) |
| Income Tax Assessment Act 1997 | Division 67 |
| Income Tax Assessment Act 1997 | section 67-25 |
| Income Tax Assessment Act 1997 | subsection 67-25(1A) |
| Income Tax Assessment Act 1997 | subsection 67-25(1B) |
| Income Tax Assessment Act 1997 | subsection 67-25(1C) |
| Income Tax Assessment Act 1997 | subsection 67-25(1D) |
| Income Tax Assessment Act 1997 | section 109-10 |
| Income Tax Assessment Act 1997 | subsection 110-25(2) |
| Income Tax Assessment Act 1997 | subsection 110-55(2) |
| Income Tax Assessment Act 1997 | section 202-15 |
| Income Tax Assessment Act 1997 | section 202-40 |
| Income Tax Assessment Act 1997 | subsection 204-30(1) |
| Income Tax Assessment Act 1997 | paragraph 204-30(3)(c) |
| Income Tax Assessment Act 1997 | Division 207 |
| Income Tax Assessment Act 1997 | section 207-20 |
| Income Tax Assessment Act 1997 | subsection 207-35(1) |
| Income Tax Assessment Act 1997 | section 207-45 |
| Income Tax Assessment Act 1997 | paragraph 207-145(1)(a) |
| Income Tax Assessment Act 1997 | paragraph 207-145(1)(b) |
| Income Tax Assessment Act 1997 | paragraph 207-145(1)(c) |
| Income Tax Assessment Act 1997 | paragraph 207-145(1)(d) |
| Income Tax Assessment Act 1997 | paragraph 207-145(1)(da) |
| Income Tax Assessment Act 1997 | paragraph 207-145(1)(db) |
| Income Tax Assessment Act 1997 | paragraph 207-145(1)(e) |
| Income Tax Assessment Act 1997 | paragraph 207-145(1)(f) |
| Income Tax Assessment Act 1997 | section 207-157 |
| Income Tax Assessment Act 1997 | subsection 207-157(4) |
| Income Tax Assessment Act 1997 | section 215-20 |
| Income Tax Assessment Act 1997 | Division 230 |
| Income Tax Assessment Act 1997 | section 832-120 |
| Income Tax Assessment Act 1997 | Division 974 |
| Income Tax Assessment Act 1997 | subsection 995-1(1) |
| Income Tax Assessment Act 1997 | section 977-50 |
This Addendum applies from 1 July 2020.
Commissioner of Taxation
3 February 2021
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
References
ATO references:
NO 1-LWPG3I1