Product Ruling PR 2001/92W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2001/92 is withdrawn with effect from today. We have reviewed the Grampians Olive Project 2001 and determined that the arrangement, as implemented, is materially different from that described in the Ruling on the following grounds: As a result, there is no class of persons to whom the Ruling applies. Commissioner of Taxation 18 June 2003

Related rulings: PR 1999/95 TR 92/1 TR 97/11 TR 97/16 TR 92/20 TR 98/22 TD 93/34
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 Subdiv 387-B ITAA 1997 387-55 ITAA 1997 387-125 ITAA 1997 388-55 ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350 ITAA 1997 Subdiv 960-Q ITAA 1997 995-1 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 ITAA 1936 82KZM(1) ITAA 1936 82KZMA ITAA 1936 82KZMA(4) ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 82KZMD(2) ITAA 1936 82KZME ITAA 1936 82KZME(4) ITAA 1936 82KZME(7) ITAA 1936 82KZMF ITAA 1936 82KZMF(1) ITAA 1936 Div 5 ITAA 1936 90 ITAA 1936 91 ITAA 1936 92 ITAA 1936 Pt IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1936 177D(b)
Subject references: carrying on a business commencement of a business interest expenses harvesting expenses management fees primary production primary production expenses producing assessable income product rulings public rulings schemes tax avoidance tax benefits