Product Ruling

PR 2000/66W

Income tax: Australian Cricket Bat Willow Project 2000

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FOI status:

Notice of Withdrawal

Product Ruling PR 2000/66 is withdrawn with effect from today.

An Addendum ruling on the application of the Non Commercial Loss provisions has issued and the Project is no longer being sold.

Commissioner of Taxation
27 June 2001

References

ATO references:
NO T2000/13746

Related Rulings/Determinations:

TR 92/1
TR 92/20
TR 97/11
TR 97/16
TR 98/22
TD 93/34
IT 175
IT2001
PR 1999/95

Subject References:
carrying on a business
commencement of business
afforestation
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 1997 8-1
ITAA 1997 25-25
ITAA 1997 27-5
ITAA 1997 27-30
ITAA 1997 subdivision 960-Q
ITAA 1997 960-335
ITAA 1997 960-350
ITAA 1997 960-340
ITAA 1997 960-345
ITAA 1936 82KH
ITAA 1936 82KL
ITAA 1936 82KZM
ITAA 1936 82KZMA
ITAA 1936 82KZMB
ITAA 1936 82KZMC
ITAA 1936 82KZMD
ITAA 1936 Pt IVA
ITAA 1936 177A
ITAA 1936 177C
ITAA 1936 177D