Class Ruling

CR 2019/27A1 - Addendum

Income tax: Community Housing Canberra Limited - deductibility of donations under a Payment Direction Deed

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Class Ruling CR 2019/27 to update the description of the scheme.

CR 2019/27 is amended as follows:

1. Paragraph 3

After the words 'Affordable Housing Initiative'; insert '(AHI)'.

2. Paragraph 8

Omit the two dot points; substitute:

•

For properties rented under the AHI in the Australian Capital Territory

-

Real Estate Institute of the Australian Capital Territory; Agency Agreement to act as Managing Agent for Residential Property.

-

Real Estate Institute of the Australian Capital Territory; Standard Tenancy Agreement (residential).

•

For properties rented under the AHI in New South Wales

-

Real Estate Institute of New South Wales; Exclusive Management Agency Agreement Residential (Short Version).

-

NSW Government Fair Trading; Standard Form Residential Tenancy Agreement.

3. Paragraph 13

Omit 'Affordable Housing Initiative (AHI)'; substitute 'AHI'.

4. Paragraph 17

In the first dot point omit the words 'the Agency Agreement'; substitute 'an agency agreement'.

5. Paragraphs 17, 21, 50 and 55

Omit all occurrences of 'Agency Agreement'; substitute 'agency agreement'.

6. Paragraphs 17, 23, 25, 38, 39, 50 and 55

Omit all occurrences of 'Tenancy Agreement'; substitute 'tenancy agreement'.

7. Paragraph 19

Omit the words 'the Agency Agreement'; substitute 'an agency agreement'.

8. Paragraph 20

Omit the paragraph.

9. Paragraph 27

Omit the word 'Deed'; insert 'Payment Direction Deed'.

10. Paragraph 54

Omit 'payment directions deed'; substitute 'Payment Direction Deed'.

11. Paragraph 55

Omit the last sentence.

This Addendum applies on and from 1 April 2019.

Commissioner of Taxation
6 May 2019

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-H2A0E13

Business Line:  PGH