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Product Ruling

PR 2000/58W

Income tax: Tarwoona Olives Scheme No 1

  • 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 102771

Preamble

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 This Ruling has been withdrawn on 28 March 2003 and replaced by PR 2001/29.

Commissioner of Taxation
17 May 2000

Not previously issued in draft form

This Ruling has been replaced by PR 2001/29.

References

ATO references:
NO 1999/2674

ISSN 1441-1172

Related Rulings/Determinations:

PR 1999/95
PR 1999/21
TR 97/16
TR 97/11
TD 93/34
TR 92/20
TR 92/1

Subject References:
afforestation expenses
carrying on a business
commencement of business
fee expenses
forestry
interest expenses
management fees expenses
plantation forestry
product rulings
public rulings
primary production
primary production expenses
producing assessable income
tax avoidance
tax benefits under tax avoidance schemes
tax shelters
tax shelters project

Legislative References:
ITAA 1997 8-1
ITAA 1997 25-25
ITAA 1997 27-30
ITAA 1997 Subdiv 387-A
ITAA 1997 387-55
ITAA 1997 Subdiv 387-B
ITAA 1997 387-125
ITAA 1997 Subdiv 387-C
ITAA 1997 387-165
ITAA 1997 387-175
ITAA 1997 387-185
ITAA 1997 387-210
ITAA 1997 388-55
ITAA 1997 960-Q
ITAA 1997 960-335
ITAA 1997 960-340
ITAA 1997 960-345
ITAA 1997 960-350
ITAA 1997 995-1
ITAA 1936 82KH
ITAA 1936 82KL
ITAA 1936 82KZM
ITAA 1936 82KZMA
ITAA 1936 82KZMB
ITAA 1936 82KZMC
ITAA 1936 82KZMD
ITAA 1936 Pt IVA
ITAA 1936 82KZL
ITAA 1936 177A
ITAA 1936 177C
ITAA 1936 177D

PR 2000/58W history
  Date: Version: Change:
  17 May 2000 Original ruling  
You are here 28 March 2001 Withdrawn  

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