Law Companion Guideline

LCG 2015/3A2 - Addendum

Subdivision 815-E of the Income Tax Assessment Act 1997: Country-by-Country reporting

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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 2015/3 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling.

LCG 2015/3 is amended as follows:

1. Title (including headers and footers)

Omit 'Law Companion Guideline LCG 2015/3'; substitute 'Law Companion Ruling LCR 2015/3'

2. Entire document

Omit all occurrences of 'Guideline'; substitute 'Ruling'.

This Addendum applies on and from 19 February 2018.

Commissioner of Taxation
19 February 2018

© 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-DOA5VFV