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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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:

1. Paragraph 17

In the second bullet point, after ' Product Disclosure Statement dated 14 September 2011' add:

'and Supplementary Product Disclosure Statement (SPDS) dated 7 May 2012'.

2. Subparagraph 20(e)

In the table in subparagraph 20(e), add the following Investment Opportunity and Reference Asset:

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