Class Ruling CR 2026/36A1







Addendum: This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953 . It amends Class Ruling CR 2026/36 to represent the acceptable reasonable apportionment of the cost base. | CR 2026/36 is amended as follows: | 1. Paragraph 15: (a) Omit '36.16% of the total'; substitute '66.09% of the total'. | (b) Omit '63.84% of the total'; substitute '33.91% of the total'. | This Addendum applies from 1 July 2025 to 30 June 2026. | Commissioner of Taxation 15 July 2026