Document ID: chunk:federal_register_of_legislation:F2023N00243:body:0
Version: federal_register_of_legislation:F2023N00243
Segment Type: other
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Character Range: 0–1044

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

NOTICE OF ADDENDUM
Ruling number       Subject                                                                                                                                      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.