Product Ruling

PR 2000/40W

Income tax: Great Southern Olive Project

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FOI status:

Notice of Withdrawal

Product Ruling PR 2000/40 is withdrawn with effect from today. This Ruling has been withdrawn because it is no longer being sold.

Commissioner of Taxation
27 June 2001

References

ATO references:
NO T2000/13746

Related Rulings/Determinations:

PR 1999/95
TD 93/34
TR 92/1
TR 97/11
TR 97/16

Subject References:
carrying on a business
commencement of business
primary production
primary production expenses
management fee 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 82KZM
ITAA 1936 82KZMB
ITAA 1936 82KZMC
ITAA 1936 82KZMD
ITAA 1936 Pt IVA
ITAA 1997 6-5
ITAA 1997 8-1
ITAA 1997 27-5
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)
TAA 1953 Pt IVAAA
Copyright Act 1968