Product Ruling

PR 2001/85W

Income tax: Brilliant Gold Reef Project

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FOI status:

Notice of Withdrawal

Product Ruling 2001/85 is withdrawn because it applies tax law that cannot apply to new investors.

Commissioner of Taxation
23 October 2002

References

ATO references:
NO 2002/011971

Related Rulings/Determinations:

PR 1999/95
TR 92/1
TR 92/20
TR 97/16
TD 93/34
TR 98/22

Subject References:
carrying on a business
commencement of business
gold sales
minerals exploration expenses
mining 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 82KZL
ITAA 1936 82KZL(1)
ITAA 1936 82KZM
ITAA 1936 82KZM(1)
ITAA 1936 82KZMA
ITAA 1936 82KZMA(4)
ITAA 1936 82KZMB
ITAA 1936 82KZMC
ITAA 1936 82KZMD
ITAA 1936 82KZMD(2)
ITAA 1936 82KZME
ITAA 1936 82KZME(1)(b)
ITAA 1936 82KZME(4)
ITAA 1936 82KZME(7)
ITAA 1936 82KZMF
ITAA 1936 82KZMF(1)
ITAA 1936 82KZO
ITAA 1936 Pt IVA
ITAA 1936 177A
ITAA 1936 177C
ITAA 1936 177D
ITAA 1936 177D(b)
ITAA 1997 6-5
ITAA 1997 8-1
ITAA 1997 8-1(1)(a)
ITAA 1997 17-5
ITAA 1997 Div 27
ITAA 1997 Div 35
ITAA 1997 Div 330
ITAA 1997 330-15
ITAA 1997 330-20
ITAA 1997 330-30
ITAA 1997 Subdiv 330-A
ITAA 1997 Subdiv 330-C
ITAA 1997 330-15
ITAA 1997 330-15(1)
ITAA 1997 330-15(2)
ITAA 1997 330-20
ITAA 1997 330-30(2)
ITAA 1997 330-595
ITAA 1997 960-335
ITAA 1997 960-340
ITAA 1997 960-345
ITAA 1997 960-350