Product Ruling
PR 1999/63W
Income tax: Plantation Forestry Managers Limited, Hardwood Project No 2 1999
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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 1019994Preamble
| 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 This Product Ruling has been withdrawn on 23 February 2000 and replaced by PR 2000/5.
Commissioner of Taxation
16 June 1999
No draft issued
This Ruling has been replaced by PR 2000/5.
References
ATO references:
NO 99/3774-9
Related Rulings/Determinations:
PR 2000/5
PR 98/1
TR 92/1
TR 92/20
TR 97/11
TR 97/16
TR 98/22
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 82KL
ITAA1936 82KZM
ITAA1936 Pt IVA
ITAA1936 177A
ITAA1936 177C
ITAA1936 177D
ITAA1997 8-1
ITAA1997 8-1(1)(a)
ITAA1997 8-1(1)(b)
ITAA1997 8-1(2)
ITAA1997 25-25
Case References:
Coles Myer Finance Ltd v. Federal Commissioner of Taxation
(1993) 176 CLR 640
93 ATC 4214
(1993) 25 ATR 95
| Date: | Version: | Change: | |
| 16 June 1999 | Original ruling | ||
| You are here | 23 February 2000 | Withdrawn | |
| 29 May 2013 | Consolidated withdrawal | Addendum |