Product Ruling

PR 2000/37W

Income tax: Pineplan Managed Investment Scheme

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FOI status:

May be released

Notice of Withdrawal

Product Ruling PR 2000/37 is withdrawn with effect from today.

The Ruling is withdrawn because the promoter advised that the Project did not proceed.

Commissioner of Taxation
21 February 2001

References

ATO references:
NO T2000/13746

Related Rulings/Determinations:

PR 1999/95
TD 93/34
TR 92/1
TR 92/20
TR 97/11
TR 97/16
TR 98/22

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:
ITAA1936 82KL
ITAA1936 82KL(1)
ITAA1936 82KZM
ITAA1936 82KZMA
ITAA1936 82KZMB
ITAA1936 82KZMC
ITAA1936 82KZMC
ITAA1936 Pt IVA
ITAA1936 177A
ITAA1936 177C
ITAA1936 177D
ITAA 1997 8-1
ITAA1997 25-25

Case References:
Amalgamated Zinc (de Bavay's) Ltd v. FC of T
(1935) 54 CLR 295

FC of T v. Brand
(1995) 31 ATR 326
95 ATC 4633
Ronpibon Tin v. FC of T
78 CLR 47