Product Ruling

PR 1999/56W

Income tax: Coonalpyn Olives Project

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FOI status:

Notice of Withdrawal

Product Ruling PR 1999/56 is withdrawn with effect from today.

An Addendum ruling on the application of the Non Commercial Loss provisions has issued and the Project is no longer being sold.

Commissioner of Taxation
27 June 2001

References

ATO references:
NO T2000/13746

Related Rulings/Determinations:

IT 175
IT 333
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
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 82KZM
ITAA1936 82KZM(1)
ITAA1936 82KZM(1)(b)(ii)
ITAA1936 97
ITAA1936 Pt IVA
ITAA1936 177A
ITAA1936 177C
ITAA1936 177D
ITAA1936 318
ITAA1997 6-5
ITAA1997 8-1
ITAA1997 8-1(1)(a)
ITAA1997 8-1(1)(a)
ITAA1997 8-1(2)
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 Div 42
ITAA1997 42-15
ITAA1997 42-160
ITAA1997 42-165
ITAA1997 70-35
ITAA1997 387-A
ITAA1997 387-55
ITAA1997 387-60
ITAA1997 387-125
ITAA1997 387-130
ITAA1997 Subdiv 387-C
ITAA1997 387-165
ITAA1997 387-175
ITAA1997 387-185
ITAA1997 Subdiv 387-E
ITAA1997 387-355
ITAA1997 387-360
TAA 1953 Pt IVAAA
Copyright Act 1968