Product Ruling
PR 2000/38W
Income tax: ITC Pulpwood Project 2000 Prospectus No. 2
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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 102509Preamble
| 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 This Ruling has been withdrawn on 21 June 2000 and replaced by PR 2000/82.
Commissioner of Taxation
5 April 2000
Not previously issued in draft form
This Ruling has been replaced by PR 2000/82.
References
ATO references:
NO 99/18826-0
Related Rulings/Determinations:
PR 1999/95
TD 93/34
TR 92/1
TR 97/11
TR 97/16
Subject References:
afforestation expenses
carrying on a business
commencement of business
management fees expenses
product rulings
public rulings
producing assessable income
schemes and shams
tax avoidance
tax benefits under tax avoidance schemes
tax shelters
tax shelters project
taxation administration
Legislative References:
ITAA 1936 82KL
ITAA 1936 82KZM
ITAA 1936 82KZMA
ITAA 1936 82KZMB
ITAA 1936 82KZMC
ITAA 1936 82KZMD
ITAA 1936 Pt IVA
ITAA 1997 8-1
ITAA 1997 27-5
| Date: | Version: | Change: | |
| 5 April 2000 | Original ruling | ||
| You are here | 21 June 2000 | Withdrawn |