Product Ruling

PR 1999/95W

Income tax and fringe benefits tax: Product Rulings system

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FOI status:

may be released

Notice of Withdrawal

Product Ruling PR 1999/95 is withdrawn with effect from today.

1. Product Ruling PR 1999/95 outlined the Product Ruling system and the relevant administrative laws that apply.

2. Product Ruling PR 1999/95 is being replaced by Product Ruling PR 2007/71.

3. The replacement ruling:

•

takes into account changes in legislation and relevant court decisions since PR 1999/95 was issued;

•

sets out what a Product Ruling is; and

•

updates the requirements for submitting a Product Ruling application.

Commissioner of Taxation
25 July 2007

References

ATO references:
NO 2006/20258

Subject References:
product rulings
public rulings
taxation administration

Legislative References:
ITAA 1936 Pt III Div 13
TAA 1953 14ZAAA
TAA 1953 14ZAAD
TAA 1953 14ZAAF
TAA 1953 Sch 1 357-55
TAA 1953 Sch 1 357-75(1)
TAA 1953 Sch 1 Div 358
TAA 1953 Sch 1 358-5(1)
PGBA Act 2000 8