Product Ruling PR 2000/97W
Status: withdrawn
Date of withdrawal: 7 February 2001







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 notice: 1. This Ruling has been withdrawn on 7 February 2001 and replaced by PR 2001/12. Commissioner of Taxation 13 September 2000 Not previously issued in draft form This Ruling has been replaced by PR 2001/12.

Related rulings: PR 2001/12 TR 92/1 TR 92/20 TD 93/34 TR 97/11 TR 97/16 TR 98/22 PR 1999/95
Legislative references: ITAA 1997 6-5 ITAA 1997 8-1 ITAA 1997 8-1(1)(a) ITAA 1997 8-1(1)(b) ITAA 1997 17-5 ITAA 1997 25-25 ITAA 1997 25-25(1) ITAA 1997 Div 27 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 1997 387-165 ITAA 1997 387-185 ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350 ITAA 1936 82KH ITAA 1936 82KL ITAA 1936 82KZL ITAA 1936 82KZL(1) ITAA 1936 82KH ITAA 1936 82KH(1) ITAA 1936 82KH(1F)(b) ITAA 1936 82KZM ITAA 1936 82KZM(1) ITAA 1936 82KZM(1)(b)(ii) ITAA 1936 82KZMA ITAA 1936 82KZMA(4) ITAA 1936 82KZMD ITAA 1936 82KZMD(2) ITAA 1936 82KZME ITAA 1936 82KZME(1) ITAA 1936 82KZME(1)(b) ITAA 1936 82KZME(2) ITAA 1936 82KZME(3) ITAA 1936 82KZME(4) ITAA 1936 82KZMF(1) ITAA 1936 Part IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1936 177D(b)
Subject references: carrying on a business commencement of business fee expenses interest expenses management fees expenses producing assessable income product rulings public rulings schemes and shams taxation administration tax avoidance