Product Ruling PR 2000/21 PR 2000/21
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/21 is withdrawn with effect from today. The Project did not meet minimum subscription and therefore did not proceed. The Product Ruling is withdrawn with the Applicant's consent. Commissioner of Taxation 11 October 2000

Related rulings: PR 1999/95 TR 92/1 TR 92/20 TR 94/25 TR 98/22 TR 97/11 TR 97/16 TD 93/34 IT 2001
Legislative references: ITAA 1936 82KH(1) ITAA 1936 82KH(1F)(b) ITAA 1936 82KL ITAA 1936 82KL(1) ITAA 1936 82KZM ITAA 1936 82KZMA ITAA 1936 82KZMA (b) (ii) ITAA 1936 82KZMA(4) ITAA 1936 82KZMB ITAA 1936 82KZMB(2) ITAA 1936 82KZMB(3) ITAA 1936 82KZMB(5) ITAA 1936 82KZMB(7) ITAA 1936 82KZMC ITAA 1936 82KZMC(1) ITAA 1936 82KZMC(3) ITAA 1936 82KZMD ITAA 1936 82KZMD (2) ITAA 1936 Pt IIIAA ITAA 1936 Pt IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1997 6-5 ITAA 1997 8-1 ITAA 1997 8-1(1)(a) ITAA 1997 8-1(1)(b) ITAA 1997 8-1(2) ITAA 1997 27-5 ITAA 1997 27-30 ITAA 1997 42-15 ITAA 1997 42-25 ITAA 1997 Subdiv 42-C ITAA 1997 42-118 ITAA 1997 42-160(1) ITAA 1997 42-125 ITAA 1997 42-160(3) ITAA 1997 42-165(1) ITAA 1997 42-165(2A) ITAA 1997 Subdiv 42-K ITAA 1997 42-345 ITAA 1997 Pt 2-25 ITAA 1997 Pt 3-1 ITAA1997 Subdiv 387-B ITAA 1997 387-125 ITAA 1997 387-165 ITAA 1997 387-170(3) ITAA 1997 387-175 ITAA 1997 387-185 ITAA 1997 Subdiv 960-Q ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350 TAA 1953 Pt IVAAA Copyright Act 1968
Case references: Coles Myer Finance Ltd v. FC of T (1993) 176 CLR 640 93 ATC 4214 (1993) 25 ATR 95
Subject references: carrying on a business commencement of business fee expenses 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