Product Ruling PR 1999/54W
Status: withdrawn








Withdrawal notice: Product Ruling PR 1999/54 is withdrawn with effect from today. The arrangement, as implemented, is materially different on a number of grounds from that described in the Ruling, including: As a result there is no class of persons to whom the Ruling applies. Commissioner of Taxation 6 December 2000

Related rulings: PR 98/1 TR 92/1 TR 97/11 TR 97/16 TR 94/25 TD 93/34
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 ITAA1936 177D(b) ITAA1997 6-5 ITAA1997 8-1 ITAA1997 25-25 ITAA1997 387-A ITAA1997 387-55 ITAA1997 387-60 ITAA1997 387-C ITAA1997 387-165 ITAA1997 387-170 ITAA1997 387-170(3) ITAA1997 387-185
Case references: Amalgamated Zinc (de Bavay's) Ltd v. FC of T (1935) 54 CLR 295
Subject references: carrying on a business commencement of business fee 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