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

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:

1. Paragraph 16

(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:

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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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-Y4K5YY9

ISSN: 2205-6114

Business Line:  PW


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