Product Ruling

PR 1999/66W

Income tax: Parkview Orchard Project

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FOI status:

Notice of Withdrawal

Product Ruling PR 1999/66 is withdrawn with effect from today.

The project did not proceed - no units were sold and no funds were received by the promoter.

Commissioner of Taxation
23 August 2000

References

ATO references:
NO T2000/4313

Related Rulings/Determinations:

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

Subject References:
carrying on a business
commencement of business
fee expenses
interest expenses
management fees expenses
producing assessable income
product rulings
public rulings
schemes and shams
taxation administration
tax avoidance

Legislative References:
ITAA1936 51(1)
ITAA1936 82KH(1)
ITAA1936 82KH(1F)(b)
ITAA1936 82KL
ITAA1936 82KL(1)
ITAA1936 82KZM
ITAA1936 Pt IVA
ITAA1936 177A
ITAA1936 177C
ITAA1936 177D
ITAA1997 8-1
ITAA1997 8-1(2)(a)
ITAA1997 387-B
ITAA1997 387-125
ITAA1997 387-C
ITAA1997 387-165
ITAA1997 387-185

Case References:
Ronpibon Tin v. Federal Commissioner of Taxation
(1949) 78 CLR 47
(1949) 8 ATD 431