Taxation Ruling

TR 93/17A - Addendum

Income tax: income tax deductions available to superannuation funds

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FOI status:

may be released

ADDENDUM

This Addendum amends Taxation Ruling TR 93/17 as follows:

1.	Paragraph 1 Omit 'subsection 51(1) of the Income Tax Assessment Act 1936'; substitute 'section 8-1 of the Income Tax Assessment Act 1997'.
2.	Paragraphs 2, 3, 4, 5, 11, 15, 16, 17, 18, 19, 21, 22, 23 and 26 Omit 'subsection 51(1)' (wherever occurring); substitute 'section 8-1'.
3.	Paragraphs 2, 5 and 23 Omit 'section 69' (wherever occurring); substitute 'section 25-5'.
4.	Paragraph 5 Omit 'and section 64A'.
5.	Paragraph 23 Omit subparagraph (b).
6.	Paragraph 27 Omit 'subsection 6(1)'; substitute 'section 6-20'.
7.	After paragraph 28 Insert: 'NOTE: Sections 6-20, 8-1 and 25-5 of the Income Tax Assessment Act 1997, to which this Ruling refers, express the same ideas as subsection 6(1) (in relation to 'exempt income'), subsection 51(1) and section 69, respectively, of the Income Tax Assessment Act 1936.'

Commissioner of Taxation
2 July 1997

References

ATO references:
NO NAT 97/1896-6

ISSN 1039 - 0731

Legislative References:
ITAA 1