Product Ruling
PR 2001/122W
Income tax: CMCL Produce Pool
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be releasedFOI number: I 1023476Preamble
| The number, subject heading, and the What this Product Ruling is about (including Tax law(s), Class of persons and Qualifications sections), Date of effect, Withdrawal, Arrangement and Ruling parts of this document are a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953. Product Ruling PR 1999/95 explains Product Rulings and Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a public ruling and how it is binding on the Commissioner. |
Withdrawal
1. This Product Ruling is withdrawn and ceases to have effect after 30 June 2002. The Ruling continues to apply, in respect of the tax law(s) ruled upon, to all persons within the specified class who enter into the specified arrangement during the term of the Ruling. Thus, the Ruling continues to apply to those persons, even following its withdrawal, who entered into the specified arrangement prior to withdrawal of the Ruling. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.
Commissioner of Taxation
29 June 2001
Not previously issued in draft form
References
ATO references:
NO 99/15422-5
Related Rulings/Determinations:
TR 92/1
TR 92/20
TR 97/16
PR 1999/95
IT 2670
TD 93/34
Subject References:
primary production
producing assessable income
product rulings
public rulings
schemes
tax avoidance
tax benefits
Legislative References:
ITAA 1997 6-5
ITAA 1997 17-5
ITAA 1997 70-35
ITAA 1997 70-35(1)
ITAA 1997 70-90
ITAA 1936 Part IVA
ITAA 1936 177A
ITAA 1936 177C
ITAA 1936 177D
ANTS(GST)A99 Subdiv 153-B
ANTS(GST)A99 153-50
| Date: | Version: | Change: | |
| 29 June 2001 | Original ruling | ||
| You are here | 1 July 2002 | Withdrawn |