Product Ruling PR 2000/27W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/27 is withdrawn with effect from today. It is replaced by Product Ruling PR 2000/39, which issued today. Commissioner of Taxation 12 April 2000

Related rulings: TR 92/1 TR 92/20 TD 93/34 TR 94/13 TR 97/11 TR 97/16 PR 1999/95 PR 1999/27
Legislative references: ITAA 1997 6-5 ITAA 1997 8- 1 ITAA 1997 8- 1(2)(a) ITAA 1997 27- 5 ITAA 1997 27- 30 ITAA 1997 70- C ITAA 1997 70- 35 ITAA 1997 387- A ITAA 1997 387- 55 ITAA 1997 387- 60 ITAA 1997 387- B ITAA 1997 387- 125 ITAA 1997 387- C 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 51(1) ITAA 1936 82KH(1) ITAA 1936 82KH(1F)(b) ITAA 1936 82KL ITAA 1936 82KL(1) ITAA 1936 82KZM ITAA 1936 82KZMA ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 Part IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D
Case references: Ronpibon Tin NL v. FC of T (1949) 78 CLR 47 (1949) 8 ATD 431
Subject references: carrying on a business commencement of business crops as trading stock fee expenses horticulture irrigation expenses management fees expenses plantation forestry 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 schemes tax shelters tax shelters project trading stock