Self Managed Superannuation Funds Product Ruling

SMSFPR 2009/1W

The self managed superannuation funds product ruling system

• Please note that the PDF version is the authorised version of this withdrawal notice.
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FOI status:

may be released

Notice of Withdrawal

Self Managed Superannuation Fund Product Ruling SMSFPR 2009/1 is withdrawn with effect from today.

1. SMSFPR 2009/1 outlines the system of Self Managed Superannuation Funds Product Rulings.

2. There has been no demand for SMSF product rulings since they were first offered in 2009. Alternative and popular products are now available to taxpayers which offer a similar level of advice and protection.

Commissioner of Taxation
26 November 2014

© 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).

Not previously issued as a draft

References

ATO references:
NO 1-5LJDOMI

Related Rulings/Determinations:

PR 2007/71

Subject References:
product rulings
public rulings
self managed superannuation fund
SMSF
SMSF product rulings

Legislative References:
SISA 1993
SISA 1993 6
SISA 1993 10(4)
SISA 1993 126A
ITAA 1997
ITAA 1997 995-1(1)
TAA Sch 1 Sch 105-60
TAA Sch 1 Div 358
Corporations Act 2001
Corporations Act 2001 Pt 2G.4
Corporations Act 2001 601FM
ADJR Act
Copyright Act 1968
SISR 1994

Other References:
Law Administration Practice Statement PS LA 2006/17
Law Administration Practice Statement PS LA 2006/19
Law Administration Practice Statement PS LA 2009/5
Tax Office's website www.ato.gov.au