• Legal database
Legal database

Product Ruling

PR 1999/33W

Income tax: Mt Barker Vineyards Fig Tree Lane Vineyard Project

  • Please note that the PDF version is the authorised version of this withdrawal notice.
    This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

May be releasedFOI number: I 1015673

Preamble

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 This Product Ruling has been withdrawn on 9 September 1999 and replaced by PR 1999/92.

Commissioner of Taxation
26 May 1999

No draft issued

This Ruling has been replaced by PR 1999/92.

References

ATO references:
NO 99/1718-7

ISSN 1441 - 1172

Related Rulings/Determinations:

IT 175
PR 98/1
TR 92/1
TR 92/20
TR 97/16
TD 98/22

Subject References:
business income
carrying on a business
commercial viticulture
management fees
product rulings
public rulings
taxation administration
tax avoidance

Legislative References:
ITAA36 44(1)
ITAA36 82KH(1)
ITAA36 82KL
ITAA36 82KL(1)
ITAA36 82KH(1F)(b)
ITAA36 82KZM
ITAA36 Part IIIAA
ITAA36 Part IVA
ITAA36 177A
ITAA36 177C
ITAA36 177D
ITAA97 6-5
ITAA97 8-1
ITAA97 8-1(1)(a)
ITAA97 8-1(1)(b)
ITAA97 8-1(2)
ITAA97 42-15
ITAA97 42-25
ITAA97 42-30
ITAA97 42-160
ITAA97 42-165
ITAA97 100-55
ITAA97 387B
ITAA97 387-125
ITAA97 387-130
ITAA97 387C
ITAA97 387-165
ITAA97 387-170
ITAA97 387-170(3)
ITAA97 387-175
ITAA97 387-185
ITAA97 387-210
ITAA97 387D
ITAA97 388-55
ITAA97 995-1(1)

Case References:
Coles Myer Finance Ltd v. Federal Commissioner of Taxation
(1993) 176 CLR 640
93 ATC 4214
(1993) 25 ATR 95

PR 1999/33W history
  Date: Version: Change:
  26 May 1999 Original ruling  
You are here 8 September 1999 Withdrawn  

Back to top