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Notice of Ruling 13 September 2023

The Acting Commissioner of Taxation, Jeremy Hirschhorn, 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

 

PR 2021/10

Income tax:  Morgan Stanley Option and Loan Facility

This updates the list of documents upon which the scheme that is the subject of this Ruling is identified and described, and incorporates the application of subsections 82KZM(1A) and 82KZMA(2A) of the Income Tax Assessment Act 1936.

This Addendum applies before and after its date of issue.