Product Ruling PR 1999/72

PR 1999/72W

Income tax: Northern Rivers Coffee Project No 1

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FOI status:

May be released

Notice of Withdrawal

Product Ruling PR 1999/72 is withdrawn with effect from today.

An Addendum 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:

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 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
ITAA1936 177D(b)
ITAA1997 6-5
ITAA1997 8-1
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 Subdiv 387-A
ITAA1997 Subdiv 387-B
ITAA1997 Subdiv 387-C
ITAA1997 387-55
ITAA1997 387-60
ITAA1997 387-125
ITAA1997 387-130
ITAA1997 387-165
ITAA1997 387-170
ITAA1997 387-170(3)
ITAA1997 387-185
ITAA1997 387-210
TAA 1953 Pt IVAAA
Copyright Act 1968

Case References:
Amalgamated Zinc (de Bavay's) Ltd v. FC of T
(1935) 54 CLR 295

Charles Moore & Co (WA) Pty Ltd v. FC of T
(1956) 95 CLR 344
FC of T v. Brand
95 ATC 4633
(1995) 31 ATR 326
FC of T v. DP Smith
81 ATC 4114
(1981) 11 ATR 538
FC of T v. Maddalena
(1971) 2 ATR 541
71 ATC 4161
FC of T v. Riverside Road Lodge Pty Ltd (in liq)
(1990) 23 FCR 305
Fletcher & Ors v. FC of T
91 ATC 4950
(1991) 22 ATR 613
Softwood Pulp & Paper Ltd v. FCT
(1976) 7 ATR 101
76 ATC 4439
Steele v. DC of T
[1999] HCA 7
Ronpibon Tin and Tongkah Compound NL v. Federal Commissioner of Taxation
(1949) 78 CLR 47