Product Ruling

PR 1999/93W

Income tax: Native Pepper Project

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FOI status:

May be released

Notice of Withdrawal

Product Ruling PR 1999/93 is withdrawn as the Project was never implemented. Accordingly there is no class of persons to whom the Ruling applies.

Commissioner of Taxation
13 June 2001

References

ATO references:
NO T2000/13746

Related Rulings/Determinations:

PR 98/1
TR 92/1
TR 92/20
TR 94/8
TR 94/25
TR 97/11
TR 97/16
TD 92/113
TD 93/34

Subject References:
carrying on a business
commencement of business
fee 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:
ITAA 1936 44(1)
ITAA 1936 82KH(1)
ITAA 1936 82KH(1F)(b)
ITAA 1936 82KL
ITAA 1936 82KL(1)
ITAA 1936 82KZL(1)(a)
ITAA 1936 82KZM
ITAA 1936 Pt IVA
ITAA 1936 177A
ITAA 1936 177C
ITAA 1936 177D
ITAA 1936 177D(b)
ITAA 1997 6-5
ITAA 1997 8-1
ITAA 1997 387-A
ITAA 1997 387-55
ITAA 1997 387-60
ITAA 1997 387-B
ITAA 1997 387-125
ITAA 1997 387-C
ITAA 1997 387-165
ITAA 1997 387-170
ITAA 1997 387-170(3)
ITAA 1997 387-185

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
Coles Myer Finance v. FC of T
(1993) 25 ATR 95
93 ATC 4214
FC of T v. Brand
(1995) 31 ATR 326
95 ATC 4633
FC of T v. Maddalena
(1971) 2 ATR 541
71 ATC 4161
FC of T v. Raymor (NSW) Pty Ltd
(1990) 21 ATR 458
90 ATC 4461
FC of T v. Riverside Road Lodge Pty Ltd (in Liq)
(1990) 23 FCR 305
(1990) 21 ATR 499
90 ATC 4567
FC of T v. DP Smith
(1981) 11 ATR 538
81 ATC 4114
Fletcher & Ors v. FC of T
(1991) 22 ATR 613
91 ATC 4950
Lodge v. FC of T
(1972) 128 CLR 171
(1972) 3 ATR 254
72 ATC 4174
Nilsen Development Laboratories Pty Ltd v. FC of T
(1981) 11 ATR 505
81 ATC 4031
Ronpibon Tin NL and Tongkah Compound NL v. FC of T
(1949) 78 CLR 47
Steele v. DC of T
[1999] HCA 7
(1999) 161 ALR 201
99 ATC 4242
(1999) 41 ATR 139
Softwood Pulp & Paper Ltd v. FC of T
(1976) 7 ATR 101
76 ATC 4439