Product Ruling
PR 2016/3A1 - Addendum
Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer
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Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Product Ruling PR 2016/3 to amend citations.
PR 2016/3 is amended as follows:
In the first dot point omit 'TR 98/228'; substitute 'Taxation Ruling TR 98/22 Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities'.
Omit 'MT 2006/19'; substitute 'Miscellaneous Taxation Ruling MT 2006/1 The New Tax System: the meaning of entity carrying on an enterprise for the purpose of entitlement to an Australian Business Number'.
Omit 'ATO ID 2010/19710'; substitute 'ATO Interpretative Decision ATO ID 2010/197 Goods and Services Tax: GST and agricultural managed investment scheme - investor carrying on an enterprise'.
Omit 'TR 97/1111'; substitute 'Taxation Ruling TR 97/11 Income tax: am I carrying on a business of primary production?'.
Omit 'TR 97/715'; substitute 'Taxation Ruling TR 97/7 Income tax: section 8-1 - meaning of 'incurred' - timing of deductions'.
Omit 'TR 2007/618'; substitute 'Taxation Ruling TR 2007/6 Income tax: non commercial business losses: Commissioner's discretion'.
This Addendum applies on and from 13 April 2016.
Commissioner of Taxation
9 November 2016
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References
ATO references:
NO 1-A62V4BF
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