Product Ruling PR 1999/18W
Status: withdrawn








Withdrawal notice: Product Ruling PR 1999/18 is withdrawn with effect from today. An Addendum on the application of the Non Commercial Loss provisions has issued and the Project is no longer being sold. Commissioner of Taxation 27 June 2001

Related rulings: PR 98/1 TR 92/1 TR 97/11 TR 97/16 TD 93/34 IT 2001
Legislative references: ITAA1936 82KH(1) ITAA1936 82KH(1F)(b) ITAA1936 82KL ITAA1936 82KL(1) ITAA1936 82KZM ITAA1936 Pt IVA ITAA1936 177A ITAA1936 177C ITAA1936 177D ITAA1997 6-1 ITAA1997 8-1 ITAA1997 42-15 ITAA1997 Pt 2-25 ITAA1997 Pt 3-1 ITAA1997 Subdiv 387-B ITAA1997 387-125
Subject references: carrying on a business fee expenses commencement of business interest expenses management fees expenses primary production primary production 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