Taxation Ruling
TR 2000/8W
Income tax: investment schemes
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FOI status:
Notice of Withdrawal
Taxation Ruling TR 2000/8 is withdrawn with effect from 1 July 2008.
1. Taxation Ruling TR 2000/8 set out the views of the Tax Office on the availability of tax deductions for expenditure incurred by investors entering into investment schemes (as defined in paragraph 17 of the Ruling).
2. Taxation Ruling TR 2007/8 - Income tax: registered agricultural managed investment schemes, which issued today, replaces TR 2000/8 with effect from 1 July 2008.
3. TR 2000/8 continues to apply to schemes begun to be carried out prior to 1 July 2008. That is, it continues to apply to investors who enter into investment schemes prior to 1 July 2008. TR 2007/8 applies to schemes begun to be carried out on or after 1 July 2008.[1]
Commissioner of Taxation
17 October 2007
Footnotes
However, if a test case is finalised prior to 30 June 2008 and confirms the Tax Office view, product rulings will not issue past the date of the decision.
References
ATO references:
NO 2006/20258
| Date: | Version: | Change: | |
| 14 June 2000 | Original ruling | ||
| 11 January 2006 | Consolidated ruling | Addendum | |
| 1 November 2006 | Consolidated ruling | Addendum | |
| 29 November 2006 | Consolidated ruling + note | Repeal provision note | |
| You are here | 17 October 2007 | Withdrawn | |
| 10 July 2013 | Withdrawn | Addendum |
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