Product Ruling

PR 2000/32W

Income tax: Olea Australis

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FOI status:

Notice of Withdrawal

Product Ruling PR 2000/32 is withdrawn with effect from today.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
22 August 2001

References

ATO references:
NO T2001/11348

Related Rulings/Determinations:

TR 92/1
TR 92/20
TR 97/11
TR 98/22
TD 93/34
IT 175
PR 1999/95

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:
ITAA 1936 82KL
ITAA 1936 82KZMA
ITAA 1936 82KZMB
ITAA 1936 82KZMC
ITAA 1936 82KZMD
ITAA 1936 Part IVA
ITAA 1997 8-1
ITAA 1997 27-5
ITAA 1997 27-30
ITAA 1997 Div 35
ITAA 1997 35-10
ITAA 1997 35-10(4)
ITAA 1997 35-30
ITAA 1997 35-35
ITAA 1997 35-40
ITAA 1997 35-45
ITAA 1997 35-55
ITAA 1997 35-55(1)
ITAA 1997 35-55(1)(b)
ITAA 1997 42-15
ITAA 1997 42-345
ITAA 1997 42-160
ITAA 1997 42-165
ITAA 1997 42-118
ITAA 1997 387-125
ITAA 1997 387-165
ITAA 1997 387-175
ITAA 1997 387-185
ITAA 1997 960-335
ITAA 1997 960-340
ITAA 1997 960-345
ITAA 1997 960-350
TAA 1953 Pt IVAAA
Copyright Act 1968