Product Ruling
PR 1999/75W
Income tax: Norfolk Ridge Vineyards Prospectus Number 2
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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 1020144Preamble
| 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 This Product Ruling has been withdrawn on 13 October 1999 and replaced by PR 1999/96.
Commissioner of Taxation
23 June 1999
No draft issued
This Ruling has been replaced by PR 1999/96.
References
ATO references:
NO 99/7404-1
Related Rulings/Determinations:
IT 175
IT 2001
PR 98/1
TR 92/1
TR 97/11
TR 97/16
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 82KH(1)
ITAA1936 82KH(1F)(b)
ITAA1936 82KL
ITAA1936 82KL(1)
ITAA1936 82KZM
ITAA1936 Pt IVA
ITAA1936 177A
ITAA1936 177C
ITAA1936 177D
ITAA1997 6-5
ITAA1997 8-1
ITAA1997 8-1(1)(a)
ITAA1997 8-1(1)(b)
ITAA1997 8-1(2)
ITAA1997 42-15
ITAA1997 387-55
ITAA1997 387-125
ITAA1997 387-165
ITAA1997 Pt 2-25
ITAA1997 Pt 3-1
ITAA1997 Subdiv 387-B
ITAA1997 Subdiv 387-125
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: | |
| 23 June 1999 | Original ruling | ||
| You are here | 13 October 1999 | Withdrawn |
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