Product Ruling

PR 2000/31W

Income tax: WRF Kangaroo Island Plantations

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FOI status:

Notice of Withdrawal

Product Ruling PR 2000/31 is withdrawn with effect from today.

The Project is no longer being sold.

Commissioner of Taxation
6 June 2001

References

ATO references:
NO T2000/013746

Related Rulings/Determinations:

PR 1999/95
TD 93/34
TR 92/1
TR 97/11
TR 97/16
IT 175
IT 20016

Subject References:
afforestation expenses
carrying on a business
commencement of business
management fees 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:
ITAA 1997 6-5
ITAA 1997 8-1
ITAA 1997 8-1(1)(a)
ITAA 1997 8-1(1)(b)
ITAA 1997 8-1(2)
ITAA 1997 27-5
ITAA 1997 27-30
- ITAA 1997 Div 35
- ITAA 1997 35-10
- ITAA 1997 35-10(4)
- ITAA 1997 35-30
- ITAA 1997 35-35
- ITAA 1997 35-40
- ITAA 1997 35-45
- ITAA 1997 35-55
- ITAA 1997 35-55(1)
- ITAA 1997 35-55(1)(b)
ITAA 1997 SubDiv 960-Q
ITAA 1997 960-335
ITAA 1997 960-340
ITAA 1997 960-345
ITAA 1997 960-350
ITAA 1936 82KH(1)
ITAA 1936 82KL
ITAA 1936 82KL(1)
ITAA 1936 82KZM
ITAA 1936 82KZM(b)(ii)
ITAA 1936 82KZMA
ITAA 1936 82KZMB
ITAA 1936 82KZMB(2)
ITAA 1936 82KZMB(3)
ITAA 1936 82KZMB(5)
ITAA 1936 82KZMC
ITAA 1936 82KZMD
ITAA 1936 82KZMD(2)
ITAA 1936 Pt IVA
TAA 1953 Pt IVAAA
Copyright Act 1968

Case References:
Coles Myer Finance Limited v. FC of T
(1993) 176 CLR 640
93 ATC 4214
(1993) 25 ATR 95