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Taxation Ruling

TR 2006/10A6 - Addendum


Public Rulings

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 2006/10 to provide for the name change of Law Companion Guidelines to Law Companion Rulings.

TR 2006/10 is amended as follows:

1. Paragraph 7 heading

Omit ' Examples '; substitute ' Example 1 '.

2. Paragraph 8

Omit 'above example'; substitute 'example in paragraph 7,'.

3. Paragraph 8AA

(a) Insert heading ' Example 2 '.

(b) In the first sentence, omit 'Law Companion Guideline'; substitute 'law companion ruling'.

(c) Omit all other occurrences of 'Guideline'; substitute 'law companion ruling'.

(d) Omit all other occurrences of 'Guidelines'; substitute 'law companion rulings'.

4. Paragraph 23A heaading

Omit ' Law Companion Guidelines '; substitute ' Law companion rulings '.

5. Paragraph 23A

(a) Omit all occurrences of 'Law Companion Guideline'; substitute 'law companion ruling'.

(b) In the first sentence, omit 'Law Companion Guideline'; substitute 'law companion ruling'.

(c) Omit all other occurrences of 'Guideline'; substitute 'law companion ruling'.

(d) Omit all other occurrences of 'Guidelines'; substitute 'law companion rulings'.

(e) Omit 'LCG 2015/1'; substitute 'LCR 2015/1'.

6. Appendix 1 - Detailed contents list

Omit ' Law Companion Guidelines '; substitute ' Law companion rulings '.

7. References

Omit 'LCG 2015/1'; substitute 'LCR 2015/1'.

This Addendum applies on and from its date of issue.

Commissioner of Taxation

19 February 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-DNG9JOF

ISSN: 2205-6122

 


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