• Legal database
Legal database

Product Ruling

PR 2001/73W

Income tax: Brooklyn Park Olive Groves Project No 2

  • 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 1024520

Preamble

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 This Product Ruling is withdrawn and ceases to have effect after 30 June 2004. 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 change in the arrangement or in the persons' involvement in the arrangement.

Commissioner of Taxation
23 May 2001

References

ATO references:
NO 2001/006566

ISSN: 1441-1172

Related Rulings/Determinations:

TR 92/1
TR 92/20
TR 93/34
TR 94/13
TR 97/11
TR 97/16
PR 1999/95
PR 1999/27
PR 2000/47

Subject References:
carrying on a business
commencement of business
crops as trading stock
fee expenses
horticulture
irrigation expenses
management fees expenses
plantation forestry
primary production
primary production expenses
primary production income
producing assessable income
product rulings
public rulings
schemes and shams
tax administration
tax avoidance
tax benefits under tax avoidance schemes
tax shelters
tax shelters project
trading stock

Legislative References:
ITAA 97 6-5
ITAA 97 8-1
ITAA 97 8-1(2)(a)
ITAA 97 17-5
ITAA 97 Div 27
ITAA 97 27-5
ITAA 97 27-30
ITAA 97 35-10
ITAA 97 35-10(2)
ITAA 97 35-10(3)
ITAA 97 35-10(4)
ITAA 97 35-30
ITAA 97 35-35
ITAA 97 35-40
ITAA 97 35-45
ITAA 97 35-55
ITAA 97 35-55(1)
ITAA 97 35-55(1)(a)
ITAA 97 35-55(1)(b)
ITAA 97 Div 35
ITAA 97 387-A
ITAA 97 387-55
ITAA 97 387-60
ITAA 97 387-60(1)
ITAA 97 387-60(2)
ITAA 97 387-B
ITAA 97 387-125
ITAA 97 387-C
ITAA 97 387-165
ITAA 97 387-185
ITAA 97 387-210
ITAA 97 388-55
ITAA 97 960-Q
ITAA 97 960-335
ITAA 97 960-340
ITAA 97 960-345
ITAA 97 960-350
ITAA 36 82KL
ITAA 36 82KL(1)
ITAA 36 82KZL(1)
ITAA 36 82KZM
ITAA 36 82KZM(1)
ITAA 36 82KZMA
ITAA 36 82KZMA(4)
ITAA 36 82KZMB
ITAA 36 82KZMC
ITAA 36 82KZMD
ITAA 36 82KZMD(2)
ITAA 36 82KZME
ITAA 36 82KZME(4)
ITAA 36 82KZME(7)
ITAA 36 82KZMF
ITAA 36 82KZMF(1)
ITAA 36 Part IVA
ITAA 36 177A
ITAA 36 177C
ITAA 36 177D
ITAA 36 177D(b)

PR 2001/73W history
  Date: Version: Change:
  23 May 2001 Original ruling  
  29 August 2001 Consolidated ruling Addendum
You are here 1 July 2004 Withdrawn  

Back to top