Product Ruling
PR 2011/19A2 - 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 Statements dated 16 November 2012, 2 May 2013 and 6 May 2013 as scheme documents.
PR 2011/19 is amended as follows:
In the second bullet point, after ' Product Disclosure Statement dated 14 September 2011' omit:
'and Supplementary Product Disclosure Statement (SPDS) dated 7 May 2012'
Substitute:
'and Supplementary Product Disclosure Statement (SPDS) dated 8 May 2012, SPDS dated 16 November 2012, SPDS dated 2 May 2013 and SPDS dated 6 May 2013'.
In the table in subparagraph 20(e), add the following Investment Opportunities and Reference Assets:
| Investment Opportunities | Reference Assets |
|---|---|
| Bond Fund Tilt Basket | a fixed basket consisting of the PIMCO GIS Total Return Bond Fund (60%), S&P/ASX 200 Index (20%) and the Winton Global Alpha Fund (20%) |
| Foreign Currency | Foreign Currency Exchange Rates. Provides exposure to the relative appreciation in price of one foreign currency relative to another. |
| Commodities Long/Short (Max 300% Participation) | MLCI3VLS Index. A volatility adjusted index (with maximum participation of 300% and Benchmark Volatility of 4%) seeking to take advantage of structural inefficiencies in commodities markets. |
| Commodities Long/Short (Max 600% Participation) | MLCXWALS Index. A volatility adjusted index (with maximum participation of 600% and Benchmark Volatility of 10%) seeking to take advantage of structural inefficiencies in commodities markets. |
| Low Volatility US Equity | an ETF which tracks the S&P 500 Low Volatility Index, designed to measure the performance of the least volatile stocks within the S&P 500 Index. |
This Addendum applies on and from 16 November 2011.
Commissioner of Taxation
22 May 2013
References
ATO references:
NO 1-4DVIPV7