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PR 2017/7 - Income tax: taxation consequences of investing in CDIs over interests in the SPD R[R ] S & P 50 0[R ] ETF Trust   flag 

[2017] ATOPR 7
Australian Taxation Office Product Rulings
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Superannuation Industry (Supervision) Act 1993 (Cth) s5, s108, s115
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Convention between the Government of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income [1983] ATS 16 Australia circa 1983 AustLII flag 37

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