Product Ruling
PR 1999/100
Income tax: Queensland Paulownia Forests Project No 4
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Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be releasedFOI number: I 1020892Preamble
| The number, subject heading, and the What this Product Ruling is about (including Tax law(s), Class of persons and Qualifications sections), Date of effect, Withdrawal, Arrangement and Ruling parts of this document are a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 . Product Ruling PR 1999/95 explains Product Rulings and Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a public ruling and how it is binding on the Commissioner. |
Withdrawal
1. This Product Ruling has been withdrawn on 6 September 2000 and replaced by PR 2000/96.
Commissioner of Taxation
17 November 1999
Not previously issued to the public in draft form
This Ruling has been replaced by PR 2000/96.
References
ATO references:
NO 99/11693-5
Related Rulings/Determinations:
PR 98/1
TR 92/1
TR 97/11
TR 97/20
TD 93/34
PR 1999/4
Subject References:
afforestation expenses
carrying on a business
commencement of business
fee expenses
forestry
interest expenses
management fees expenses
plantation forestry
primary production
primary production 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
timber industry
Legislative References:
ITAA1936 82KL
ITAA1936 82KZM
ITAA1936 Pt IVA
ITAA1936 177A
ITAA1936 177C
ITAA1936 177D
ITAA1997 8-1
| Date: | Version: | Change: | |
| 17 November 1999 | Original ruling | ||
| You are here | 6 September 2000 | Consolidated ruling | Partial Withdrawal |
| 21 May 2007 | Withdrawn |