Product Ruling
PR 2002/16W
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 releasedPreamble
| 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 This Product Ruling is withdrawn and ceases to have effect after 30 June 2002. Even following its withdrawal, this Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who, between 16 June 1999 and 18 June 2000, entered into the specified arrangement that is set out in paragraphs 12 to 30 of Product Ruling PR 1999/63. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.
Commissioner of Taxation
20 February 2002
Not previously issued in draft form
References
ATO references:
NO 2002/002323
Related Rulings/Determinations:
PR 1999/63
PR 1999/95
TR 92/1
TR 92/20
TR 97/16
TD 93/34
Subject References:
carrying on a business
commencement of business
primary production
primary production expenses
management fee expenses
producing assessable income
product rulings
public rulings
schemes and shams
taxation administration
tax avoidance
tax benefits under tax avoidance schemes
tax shelters
Legislative References:
TAA 1953 Part IVAAA
ITAA 1997 Div 35
ITAA 1997 35-10
ITAA 1997 35-10(2)
ITAA 1997 35-10(3)
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)(a)
ITAA 1997 35-55(1)(b)
ITAA 1997 35-55(2)
| Date: | Version: | Change: | |
| 20 February 2002 | Original ruling | ||
| You are here | 1 July 2002 | Withdrawn | |
| 29 May 2013 | Consolidated withdrawal | Addendum |