Product Ruling

PR 1999/7W

Income tax: Goulburn Valley Orchards 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:

Notice of Withdrawal

Product Ruling PR 1999/7 is withdrawn with effect from today.

The Project is no longer selling interests to the public.

The Product Ruling only rules on the income tax consequences of those Growers who entered the Project up to the date of its withdrawal.

Commissioner of Taxation
4 April 2001

References

ATO references:
NO T2000/4313

Related Rulings/Determinations:

PR 1998/1
TR 92/1
TR 97/11
TR 97/16
TD 93/34

Subject References:
carrying on a business
commencement of business
fee expenses
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 8-1
ITAA1997 42-15
ITAA1997 387-B
ITAA1997 387-125
ITAA1997 387-C
ITAA1997 387-185