Taxation Ruling
TR 2007/10ER - Erratum
Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions
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Erratum
This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Taxation Ruling TR 2007/10 to omit an erroneous paragraph reference.
TR 2007/10 is corrected as follows:
After the end of the first sentence, omit the words 'As per paragraph 102 of this Ruling, the'; substitute 'The'.
This Erratum applies from 19 December 2007.
Commissioner of Taxation
4 October 2023
References
ATO references:
NO
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