• Legal database
Legal database

Product Ruling

PR 1999/90W

Income tax: Carina Park Almond Project

  • 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 1020559

Preamble

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 This Product Ruling has been withdrawn on 8 March 2000 and replaced by PR 2000/9.

Commissioner of Taxation
1 September 1999

Not previously released in draft form

This Ruling has been replaced by PR 2000/9.

References

ATO references:
NO 99/6760-5

ISSN 1441 - 1172

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 82KL
ITAA1936 82KZM
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)(b)
ITAA1997 25-25
ITAA1997 387-B
ITAA1997 387-125
ITAA1997 387-130
ITAA1997 387-140
ITAA1997 387-C
ITAA1997 387-165
ITAA1997 387-170
ITAA1997 387-170(3)
ITAA1997 387-175
ITAA1997 387-185
ITAA1997 995-1(1)

PR 1999/90W history
  Date: Version: Change:
  1 September 1999 Original ruling  
You are here 8 March 2000 Withdrawn  

Back to top