Document ID: chunk:federal_register_of_legislation:F2021N00037:body:0:p2
Version: federal_register_of_legislation:F2021N00037
Segment Type: other
Provision Reference: 
Character Range: 5187–9200

local management arrangement.
                                                                                                                                                                                                                                                                                                                                                          This Ruling applies from 1 July 2019 to 30 June 2021.
CR 2021/19         EQT Wholesale Flagship Fund – scrip for scrip roll-over                                                                                                                                                                                                                                                                                This Ruling sets out the tax consequences for holders of units in EQT Wholesale Flagship Fund in relation to the acquisition of those units by EQT Flagship Fund in exchange for units in EQT Flagship Fund.
                                                                                                                                                                                                                                                                                                                                                          This Ruling applies from 1 July 2020 to 30 June 2021.
CR 2021/20         Portfolio Plus Industrial Equities Fund – scrip for scrip roll-over                                                                                                                                                                                                                                                                    This Ruling sets out the tax consequences for holder of units in Portfolio Plus Industrial Equities Fund in relation to the acquisition of those units by EQT Flagship Fund in exchange for units in EQT Flagship Fund.
                                                                                                                                                                                                                                                                                                                                                          This Ruling applies from 1 July 2020 to 30 June 2021.
CR 2021/21         Equities Fund – scrip for scrip roll-over                                                                                                                                                                                                                                                                                              This Ruling sets out the tax consequences for holders of units in Equities Fund in relation to the acquisition of those units by EQT Flagship Fund in exchange for units in EQT Flagship Fund.
                                                                                                                                                                                                                                                                                                                                                          This Ruling applies from 1 July 2020 to 30 June 2021.

NOTICE OF ADDENDUM
Ruling number       Subject                                                                                                                               Brief description
TD 2020/8           Income tax and fringe benefits tax: treatment of allowances and benefits provided to Australian Government employees posted overseas  This Ruling has been amended to correct a statement made in the summary table which sets out the taxation treatment for location allowance.
                                                                                                                                                          This Addendum applies to years of income commencing both before and after its date of issue.