Taxation Ruling

TR 2007/10ER - Erratum

Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions

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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Taxation Ruling TR 2007/10 to omit an erroneous paragraph reference.

TR 2007/10 is corrected as follows:

1. Paragraph 134

After the end of the first sentence, omit the words 'As per paragraph 102 of this Ruling, the'; substitute 'The'.

This Erratum applies from 19 December 2007.

Commissioner of Taxation
4 October 2023

References

ATO references:
NO

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