Product Ruling
PR 1999/68W
Income tax: Australian Biotechnology Joint Venture No 1
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
May be releasedFOI number: I 1020047Preamble
| The number, subject heading, and the What this Product Ruling is about (including Tax law(s), Class of persons and Qualifications sections), Date of effect, Withdrawal, Arrangement and Ruling parts of this document are a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 . Product Ruling PR 1999/95 explains Product Rulings and Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a public ruling and how it is binding on the Commissioner. |
Withdrawal
1. This Product Ruling has been withdrawn on 17 November 1999 and replaced by PR 1999/101.
Commissioner of Taxation
16 June 1999
No draft issued
This Rulng has been replaced by PR 1999/101
References
ATO references:
NO 98/4052-9
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
research and development
intellectual property
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:
79D
82KH
82KH(1)
82KH(1F)(b)
82KL
82KL(1)
82KZL
82KZM
82KZM(1)(b)(ii)
Pt IVA
177A
177C
177D
160AFD
6-5
8-1
8-1(1)(a)
8-1(1)(b)
70-35
| Date: | Version: | Change: | |
| 16 June 1999 | Original ruling | ||
| You are here | 17 November 1999 | Withdrawn |