Product Ruling

PR 1999/55W

Income tax: Warren River Project No 1

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FOI status:

NOTICE OF WITHDRAWAL

Product Ruling PR 1999/55 is withdrawn.

The applicant did not proceed with the arrangement described in the Ruling and withdrew the Prospectus from public offer on 24 September 1999. The Ruling is withdrawn with the applicant's consent.

Commissioner of Taxation
3 November 1999

References

ATO references:
NO NAT 99/3506-1; 99/10494-5

Related Rulings/Determinations:

IT 175
IT 2001
PR 98/1
TR 92/1
TR 92/20
TR 97/11
TR 97/16
TD 93/34

Subject References:
carrying on a business
commencement of business
fee 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 82KJ
ITAA1936 82KK
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 42-125
ITAA1997 Pt 2-25
ITAA1997 Pt 3-1
ITAA1997 387-A
ITAA1997 387-55
ITAA1997 387-60
ITAA1997 387-B
ITAA1997 387-125
ITAA1997 387-C
ITAA1997 387-165
ITAA1997 387-210