Product Ruling PR 2000/32W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/32 is withdrawn with effect from today. An Addendum on the application of the Non Commercial Loss provisions has issued and the Project is no longer being sold. Commissioner of Taxation 22 August 2001

Related rulings: TR 92/1 TR 92/20 TR 97/11 TR 98/22 TD 93/34 IT 175 PR 1999/95
Legislative references: ITAA 1936 82KL ITAA 1936 82KZMA ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 Part IVA ITAA 1997 8-1 ITAA 1997 27-5 ITAA 1997 27-30 ITAA 1997 Div 35 ITAA 1997 35-10 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)(b) ITAA 1997 42-15 ITAA 1997 42-345 ITAA 1997 42-160 ITAA 1997 42-165 ITAA 1997 42-118 ITAA 1997 387-125 ITAA 1997 387-165 ITAA 1997 387-175 ITAA 1997 387-185 ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350 TAA 1953 Pt IVAAA Copyright Act 1968
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