Product Ruling

PR 1999/91W

Income tax: Mountain Top Coffee Project

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FOI status:

Notice of Withdrawal

Product Ruling PR 1999/91 is withdrawn with effect from today.

The Ruling is withdrawn because the applicant does not intend to implement the project. As such, there is no class of persons to which the arrangement applies.

The Product Ruling is withdrawn with the applicant's consent.

Commissioner of Taxation
15 December 1999

References

ATO references:
NO 99/15852-2; 99/6224-7

Related Rulings/Determinations:

PR 98/1
TR 92/20
TR 97/11
TD 93/34

Subject References:
capital expenses
carrying on a business
commencement of business
fee expenses
horticulture
insurance 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 82KH(1)
ITAA1936 82KH(1F)(b)
ITAA1936 82KL
ITAA1936 82KL(1)
ITAA1936 82KZM
ITAA1936 Pt IVA
ITAA1936 177A
ITAA1936 177C
ITAA1936 177D
ITAA1997 6-5
ITAA1997 6-10
ITAA1997 8-1
ITAA1997 8-1(2)
ITAA1997 8-1(2)(a)
ITAA1997 387-B
ITAA1997 387-125
ITAA1997 387-C
ITAA1997 387-165
ITAA1997 387-170(3)
ITAA1997 995-1
ITAA1997 995-1(1)