Federal Register of Legislation - Australian Government

Primary content

Notice of Ruling 16 August 2023

Authoritative Version
This instrument gives notice of Addendum to PR 2021/4.
Administered by: Treasury
Registered 16 Aug 2023

The ATO logo containing the Federal Government crest and the words Australian Taxation Office.


Notice of Ruling 16 August 2023

The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public ruling, a copy of which can be obtained from ato.gov.au/law




Ruling number


Brief description

PR 2021/4

Income tax: ¬†taxation consequences for a customer entering into an XLD Grain and Fertiliser Prepayment Program with XLD Commodities Pty Ltd

This Addendum amends Product Ruling PR 2021/4 to expand the class of entities that rely on it by including entities covered by subsection 82KZM(1A) of the Income Tax Assessment Act 1936.

This Addendum applies before and after its date of issue.