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PR 2023/16 - CHESS depositary interests over interests in the SPD R[R ] S & P 50 0[R ] ETF Trust   flag 

[2023] ATOPR PR2023/16
Australian Taxation Office Product Rulings
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth)
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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