Product Ruling
PR 2004/49W
Income tax: Queensland Paulownia Forests Project No. 4 (17 November 1999 to 30 June 2000)
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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 released| Preamble |
| The number, subject heading, 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 This Product Ruling is withdrawn and ceases to have effect after 30 June 2004. 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 17 November 1999 and 30 June 2000, entered into the specified arrangement that is set out in paragraphs 15 to 35 of Product Ruling PR 2001/119. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.
Commissioner of Taxation
5 May 2004
Not previously released in draft form.
References
ATO references:
NO 99/11693-5
Related Rulings/Determinations:
PR 1999/95
TR 92/1
TD 93/34
TR 97/16
PR 2001/121
PR 2001/119
Subject References:
carrying on a business
commencement of a business
management fees
NCL provisions
primary production
producing assessable income
product rulings
public rulings
schemes
tax avoidance
tax benefits
Legislative References:
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)
TAA 1953 Part IVAAA
Copyright Act 1968
| Date: | Version: | Change: | |
| 12 March 2004 | Consolidated ruling | Erratum | |
| 5 May 2004 | Consolidated ruling | ||
| You are here | 1 July 2004 | Withdrawn |