Law Companion Guideline

LCG 2015/2A3 - Addendum

Section 177DA of the Income Tax Assessment Act 1936: schemes that limit a taxable presence in Australia

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Law Companion Guideline LCG 2015/2 to clarify the meaning of principal purpose within paragraph 9.

LCG 2015/2 is amended as follows:

1. Paragraph 9

(a) Omit both occurrences of 'also'; substitute 'both to obtain a tax benefit and'.

(b) Omit 'either'; substitute 'one or more'.

This Addendum applies on and from 18 December 2015.

Commissioner of Taxation
2 March 2016

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