Product Ruling
PR 2003/61W
Income tax: Norfolk Ridge Vineyards Prospectus Number 2
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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 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 This Product Ruling is withdrawn and ceases to have effect after 30 June 2004. 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 on or after 23 June 1999 and on or before 30 June 1999, entered into the specified arrangement that is set out in paragraphs 12 to 27 of Product Ruling PR 1999/75. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.
Commissioner of Taxation
15 October 2003
Not previously released in draft form.
References
ATO references:
NO T2003/08968
Related Rulings/Determinations:
PR 1999/75
PR 1999/95
PR 2001/104
TR 92/1
TR 92/20
TD 93/34
TR 97/16
Other Rulings/Determinations:
PR 1999/18
PR 1999/96
PR 2000/45
PR 2000/105
PR 2001/105
PR 2002/108
TR 98/22
TR 2001/14
Subject References:
commissioner's discretion
non commercial losses
product rulings
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)
TAA 1953 Part IVAAA
Copyright Act 1968
| Date: | Version: | Change: | |
| 15 October 2003 | Original ruling | ||
| You are here | 1 July 2004 | Withdrawn |