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Product Ruling

PR 2002/136W

Income tax: APT Eucalypt Project 2000 and APT Eucalypt Project 2001

  • 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 released

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 This Product Ruling is withdrawn and ceases to have effect after 30 June 2003. Even following its withdrawal, this Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who, between 8 March 2000 and 30 August 2000, entered into the specified arrangement that is set out in paragraphs 13 to 39 of Product Ruling 2000/8. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.

Commissioner of Taxation
27 November 2002

Not previously released in draft form.

References

ATO references:
NO 2002/019124

ISSN: 1441-1162

Related Rulings/Determinations:

PR 1999/95
PR 2000/8
TR 92/1
TR 92/20
TR 97/11
TR 97/16
TR 2001/14
TD 93/34

Subject References:
carrying on a business
commencement of a business
management fees
primary production
producing assessable income
product rulings
public rulings
schemes
tax avoidance

Legislative References:
ITAA 1997 Div 35
ITAA 1997 35-10
ITAA 1997 35-10(2)
ITAA 1997 35-10(3)
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)(a)
ITAA 1997 35-55(1)(b)
ITAA 1936 Pt IVAAA
Copyright Act 1968

PR 2002/136W history
  Date: Version: Change:
  27 November 2002 Original ruling  
You are here 1 July 2003 Withdrawn  

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