Product Ruling

PR 1999/102W

Income Tax: Shaw Vineyard Estate Project 1999

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FOI status:

Notice of Withdrawal

Product Ruling PR 1999/102 is withdrawn with effect from today.

This Product Ruling only rules on the income tax consequences for those taxpayers who enter into the project up to the date of this withdrawal.

Commissioner of Taxation
21 March 2001

References

ATO references:
NO T2000/4313

Related Rulings/Determinations:

PR 1999/95
TR 92/1
TR 97/16
TR 97/11
TD 93/34
IT 175
IT 2001
IT 2685
TR 92/20
PR 1999/4

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:
ITAA1997 6-5
ITAA1997 8-1
ITAA1997 8-1(1)(a)
ITAA1997 8-1(1)(b)
ITAA1997 Div 35
ITAA1997 35-10
ITAA1997 35-10(4)
ITAA1997 35-30
ITAA1997 35-35
ITAA1997 35-40
ITAA1997 35-45
ITAA1997 35-55
ITAA1997 35-55(1)
ITAA1997 35-55(1)(b)
ITAA1997 42-15
ITAA1997 Div 387
ITAA1997 387-55
ITAA1997 387-125
ITAA1997 Subdiv 387-C
ITAA1997 387-165
ITAA1997 387-170
ITAA1997 387-170(1)
ITAA1997 387-185
ITAA1997 387-305
ITAA1997 995-1(1)
ITAA1997 Pt 2-25
ITAA1997 Pt 3-1
ITAA1936 82KL
ITAA1936 82KZM
ITAA1936 82KK
ITAA1936 Pt IVA
ITAA1936 177A
ITAA1936 177C
ITAA1936 177D
ITAA1936 318
TAA 1953 Pt IVAAA
Copyright Act 1968