Product Ruling PR 2000/37W
Status: withdrawn


Class of entities or scheme: FOI status:






Withdrawal notice: Product Ruling PR 2000/37 is withdrawn with effect from today. The Ruling is withdrawn because the promoter advised that the Project did not proceed. Commissioner of Taxation 21 February 2001

Related rulings: PR 1999/95 TD 93/34 TR 92/1 TR 92/20 TR 97/11 TR 97/16 TR 98/22
Legislative references: ITAA1936 82KL ITAA1936 82KL(1) ITAA1936 82KZM ITAA1936 82KZMA ITAA1936 82KZMB ITAA1936 82KZMC ITAA1936 82KZMC ITAA1936 Pt IVA ITAA1936 177A ITAA1936 177C ITAA1936 177D ITAA 1997 8-1 ITAA1997 25-25
Case references: Amalgamated Zinc (de Bavay's) Ltd v. FC of T (1935) 54 CLR 295
Subject references: afforestation expenses carrying on a business commencement of business fee expenses forestry interest expenses management fees expenses plantation forestry product rulings public rulings primary production primary production expenses producing assessable income tax avoidance tax benefits under tax avoidance schemes tax shelters tax shelters project