Product Ruling
PR 2001/89W
Income tax: deductibility of interest incurred on borrowings under the Equity Margins Limited Protected Equity Portfolio Loan
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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 1023951Preamble
| 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 This Ruling has been withdrawn on 26 June 2002 and replaced by PR 2002/95.
Commissioner of Taxation
20 June 2001
Not previously issued in draft form.
This Ruling has been replaced by PR 2002/95.
References
ATO references:
NO T2001/008762
Related Rulings/Determinations:
TR 92/1
TR 92/20
TR 95/33
TR 97/16
TD 93/34
PR 1999/95
Subject References:
financial products
interest expenses
prepaid expenses
product rulings
public rulings
small business taxpayer
taxation administration
tax avoidance
Legislative References:
ITAA 1936 51AAA
ITAA 1936 82KL
ITAA 1936 82KZL(2)(a)
ITAA 1936 82KZM
ITAA 1936 82KZMA
ITAA 1936 82KZMB
ITAA 1936 82KZMC
ITAA 1936 82KZME
ITAA 1936 82KZME(4)
ITAA 1936 82KZME(5)
ITAA 1936 82KZMF
ITAA 1936 Pt III
ITAA 1936 Pt IVA
ITAA 1936 Subdiv H
ITAA 1936 Div 3
ITAA 1997 Part 3-1
ITAA 1997 8-1
ITAA 1997 Div 108
ITAA 1997 Subdiv 960-Q
ITAA 1997 960-335
ITAA 1997 960-350
| Date: | Version: | Change: | |
| 20 June 2001 | Original ruling | ||
| 5 June 2002 | Consolidated ruling | Addendum | |
| You are here | 26 June 2002 | Withdrawn |