Product Ruling PR 2001/88W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2001/88 is withdrawn with effect from today. 1. Product Ruling PR 2001/88 dealt with the income tax consequences of taxpayers investing in the Project, by entering into a Lease and Management Agreement, for the purpose of carrying on a commercial viticulture project. 2. The Product Ruling has no application to investors as the project did not proceed. Product Ruling PR 2001/88 does not rule on the income tax consequences for any taxpayer. Commissioner of Taxation 23 July 2003

Related rulings: PR 1999/95 TR 97/11 TR 97/16 TR 92/1 TR 92/20 TD 93/34 TR 98/22 IT 175
Legislative references: ITAA 1997 6-5 ITAA 1997 8-1 ITAA 1997 17-5 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 Subdiv 42-C ITAA 1997 42-15 ITAA 1997 42-118 ITAA 1997 42-125 ITAA 1997 42-160 ITAA 1997 42-160(1) ITAA 1997 42-160(3) ITAA 1997 42-165(1) ITAA 1997 42-165(2A) ITAA 1997 42-167 ITAA 1997 42-345 ITAA 1997 42-455(1) ITAA 1997 42-460(1) ITAA 1997 Subdiv 387-B ITAA 1997 Subdiv 387-C ITAA 1997 387-55 ITAA 1997 387-125 ITAA 1997 387-165 ITAA 1997 387-185 ITAA 1997 387-210 ITAA 1997 388-55 ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350 ITAA 1936 82KH(1) ITAA 1936 82KH(1F)(b) ITAA 1936 82KL ITAA 1936 82KL(1) ITAA 1936 82KZL ITAA 1936 82KZL(1) ITAA 1936 82KZM(1) ITAA 1936 82KZM(1)(b)(ii) ITAA 1936 82KZMA(4) 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 82KZME(7) ITAA 1936 82KZMF ITAA 1936 82KZMF(1) ITAA 1936 Part IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1936 177D(b) Corporations Law 708(1) Corporations Law 708(2) Corporations Law 708(3) Corporations Law 708(4) Corporations Law 708(5) Corporations Law 708(6) Corporations Law 708(7) Corporations Law 708(8) Corporations Law 708(9) Corporations Law 708(10) Corporations Law 708(11) Corporations Law 708(11)(a) Corporations Law 708(11)(b) Corporations Law 708(11)(h)
Subject references: carrying on a business commencement of business fee expenses horticulture irrigation expenses management fees expenses primary production primary production expenses primary production income producing assessable income product rulings public rulings schemes and shams tax administration tax avoidance tax benefits under tax avoidance tax shelters tax shelters project