Taxation Ruling

TR 2007/13A1

Income tax: application of the transferor trust and controlled foreign company measures where property or services are transferred to a non-resident company in which a non-resident trustee has a direct or indirect ownership interest

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2007/13 to reflect the repeal of the foreign investment fund (FIF) measures in Part XI of the Income Tax Assessment Act 1936 under the Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010.

TR 2007/13 is amended as follows:

1. Footnote 32

Omit footnote 32.

This Addendum applies on and from 1 July 2010.

Commissioner of Taxation
4 July 2012

References

ATO references:
NO 1-3OPQ8KG