Product Ruling

PR 1999/18W

Income tax: Norfolk Ridge Vineyards Project

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FOI status:

NOTICE OF WITHDRAWAL

Product Ruling PR 1999/18 is withdrawn with effect from today.

An Addendum on the application of the Non Commercial Loss provisions has issued and the Project is no longer being sold.

Commissioner of Taxation
27 June 2001

References

ATO references:
NO T2000/13746

Related Rulings/Determinations:

PR 98/1
TR 92/1
TR 97/11
TR 97/16
TD 93/34
IT 2001

Subject References:
carrying on a business
fee expenses
commencement of business
interest expenses
management fees expenses
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

Legislative References:
ITAA1936 82KH(1)
ITAA1936 82KH(1F)(b)
ITAA1936 82KL
ITAA1936 82KL(1)
ITAA1936 82KZM
ITAA1936 Pt IVA
ITAA1936 177A
ITAA1936 177C
ITAA1936 177D
ITAA1997 6-1
ITAA1997 8-1
ITAA1997 42-15
ITAA1997 Pt 2-25
ITAA1997 Pt 3-1
ITAA1997 Subdiv 387-B
ITAA1997 387-125