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Taxation Ruling

TR 2008/9A1 - Addendum


Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997

Attention Please note that the PDF version is the authorised version of this ruling.
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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953 . It amends Taxation Ruling TR 2008/9 to replace a reference to withdrawn Taxation Ruling TR 2004/15 Income tax: residence of companies not incorporated in Australia - carrying on business in Australia and central management and control with new Taxation Ruling TR 2018/5 Income tax: central management and control test of residency .

TR 2008/9 is amended as follows:

1. Paragraph 111

Omit footnote 51; substitute:

51 For guidance on how the CM&C test is applied to companies refer to Taxation Ruling TR 2018/5 Income tax: central management and control test of residency .

2. References

Omit 'TR 2004/15'; substitute 'TR 2018/5'.

This Addendum applies on and from 21 June 2018.

Commissioner of Taxation

21 June 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-AL5SROR

ISSN: 2205-6122

 


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