Product Ruling PR 2008/59W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2008/59 is withdrawn with effect from today. 1. Product Ruling PR 2008/59 sets out the Commissioner's view on the income tax consequences for entities investing in equities using the Macquarie Geared Equities Investment plus. 2. Product Ruling PR 2008/59 is withdrawn because it is replaced by Product Ruling PR 2009/38 which takes into account the scheme's GEI plus Product Booklet. This Product Booklet replaces the previous Product Disclosure Statement. Commissioner of Taxation 27 May 2009

Related rulings: TR 95/33
Legislative references: ITAA 1936 51AAA ITAA 1936 82KL ITAA 1936 Pt III Div 3 Subdiv H ITAA 1936 82KZL(1) ITAA 1936 82KZL(2)(a) ITAA 1936 82KZM ITAA 1936 82KZMA ITAA 1936 82KZMD ITAA 1936 82KZME ITAA 1936 82KZME(4) ITAA 1936 82KZME(5) ITAA 1936 82KZME(5)(b) ITAA 1936 82KZME(5)(b)(iii) ITAA 1936 82KZMF ITAA 1936 Pt IVA ITAA 1997 8-1 ITAA 1997 104-10 ITAA 1997 104-25 ITAA 1997 104-25(1)(c) ITAA 1997 104-25(3) ITAA 1997 110-25(2) ITAA 1997 110-45(3) ITAA 1997 110-55(2) ITAA 1997 131-1(4) ITAA 1997 134-1(1) ITAA 1997 134-1(4) ITAA 1997 Div 247 ITAA 1997 247-20(3) ITAA 1997 247-20(6) ITAA 1997 247-30(2) ITAA 1997 Subdiv 328-C ITAA 1997 328-110 ITAA 1997 328-110(1) SISA 1993 TAA 1953 TAA 1953 Sch 1 357-75(1) Copyright Act 1968
Subject references: capital protected borrowings financial products interest expenses prepaid expenses product rulings public rulings taxation administration