Product Ruling
PR 2020/10A1 - Addendum
Income tax: taxation consequences of investing in CDIs over interests in the SPDR® S&P 500® ETF Trust - 2020
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Product Ruling 2020/10 to update the list of documents upon which the scheme that is the subject of this Ruling is identified and described.
PR 2020/10 is amended as follows:
(a) At the end of the first dot point, insert 'and 2 May 2023'.
(b) At the end of the third dot point, omit the word ', and'.
(c) After the third dot point, insert a new dot point:
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- US Prospectus of the SPDR® S&P 500® ETF Trust, dated 27 January 2023, and
(d) At the end of the last dot point, omit 'and 21 January 2020'; substitute ', 21 January 2020, 14 February 2022 and 30 September 2022'.
This Addendum applies before and after the date of issue.
Commissioner of Taxation
30 August 2023
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References
ATO references:
NO 1-Y4K5YY9
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