Product Ruling
PR 2002/116W
Income tax: Timber Capital Plantation 1998 Prospectus
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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 This Product Ruling is withdrawn and ceases to have effect after 30 June 2003. The Ruling continues to apply, even following its withdrawal, in respect of the tax laws ruled upon, to all persons within the specified class who entered into the specified arrangement that is set out below on or after 4 March 1998 but before 3 March 1999. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.
Commissioner of Taxation
2 October 2002
Not previously issued in draft form.
References
ATO references:
NO 2002/014719
Related Rulings/Determinations:
TR 92/1
TR 92/20
TD 93/34
TR 97/16
TR 98/22
PR 1999/95
Subject References:
carrying on a business
commencement of business
fee expenses
interest expenses
management fee expenses
producing assessable income
product rulings
public rulings
schemes and shams
taxation administration
tax avoidance
Legislative References:
TAA 1953 Part IVAAA
ITAA 1936 Part IVA
ITAA 1936 82KL
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)
| Date: | Version: | Change: | |
| 2 October 2002 | Original ruling | ||
| You are here | 1 July 2003 | Withdrawn | |
| 12 February 2014 | Consolidated withdrawal | Addendum |