Product Ruling

PR 2000/25W

Income tax: Queensland Tyre Resources Joint Venture

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FOI status:

Notice of Withdrawal

Product Ruling PR 2000/25 is withdrawn with effect from today.

The project did not achieve minimum subscription on or before 30 June 2000.

Commissioner of Taxation
16 August 2000

This Ruling has been previously released as PR 2000/14

References

ATO references:
NO T2000/4313

Related Rulings/Determinations:

PR 1999/95
TR 92/1
TR 92/20
TR 97/16
TD 93/34

Subject References:
carrying on a business
commencement of business
fee expenses
management fees income
management fees expenses
producing assessable income
product rulings
public rulings
schemes and shams
taxation administration
tax avoidance
tax benefits under tax avoidance schemes
tax shelters
tax shelters project
tyres

Legislative References:
ITAA 1936 82KL
ITAA 1936 82KZM
ITAA 1936 82KZMA
ITAA 1936 82KZMB
ITAA 1936 82KZMC
ITAA 1936 82KZMD
ITAA 1936 91
ITAA 1936 Pt IVA
ITAA 1936 177A
ITAA 1936 177C
ITAA 1936 177D
ITAA 1997 8-1
ITAA 1997 27-5
ITAA 1997 27-30
ITAA 1997 70-35
ITAA 1997 Subdivision 960-Q
ITAA 1997 960-335
ITAA 1997 960-340
ITAA 1997 960-345
ITAA 1997 960-350