Taxation Ruling

TR 2008/9A1 - Addendum

Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997

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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 It amends Taxation Ruling TR 2008/9 to replace a reference to withdrawn Taxation Ruling TR 2004/15 Income tax: residence of companies not incorporated in Australia - carrying on business in Australia and central management and control with new Taxation Ruling TR 2018/5 Income tax: central management and control test of residency.

TR 2008/9 is amended as follows:

1. Paragraph 111

Omit footnote 51; substitute:

⁵¹ For guidance on how the CM&C test is applied to companies refer to Taxation Ruling TR 2018/5 Income tax: central management and control test of residency.

2. References

Omit 'TR 2004/15'; substitute 'TR 2018/5'.

This Addendum applies on and from 21 June 2018.

Commissioner of Taxation
21 June 2018

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References

ATO references:
NO 1-AL5SROR