Product Ruling PR 2005/93W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2005/93 is withdrawn with effect from today. 1. Product Ruling PR 2005/93 sets out the Commissioner's opinion on the way in which certain tax laws apply to participants in the Australian Growth Timber Project No. 6 who were accepted into the Project by 30 June 2005. 2. The Australian Growth Product Disclosure Statement was withdrawn because the relisting of the holding company of the manager has not taken place by the required time. Consequently, the Product was not sold and there are no participants in the Project. Product Ruling PR 2005/93 has no application. Commissioner of Taxation 17 August 2005

Related rulings: PR 1999/95 TR 92/1 TR 92/20 TR 97/11 TR 97/16 TR 98/22 TR 2000/8 TR 2001/14 TD 93/34 TD 2003/12
Legislative references: ITAA 1936 82KL ITAA 1936 Pt III Div 3 Subdiv H ITAA 1936 82KZL ITAA 1936 82KZL(1) ITAA 1936 82KZM ITAA 1936 82KZMA ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 82KZME ITAA 1936 82KZME(1) 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 82KZMG ITAA 1936 82KZMG(1) ITAA 1936 82KZMG(2) ITAA 1936 82KZMG(3) ITAA 1936 82KZMG(4) ITAA 1936 82KZMG(5) ITAA 1936 Pt IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1936 177D(b) ITAA 1997 6-5 ITAA 1997 8-1 ITAA 1997 17-5 ITAA 1997 25-25 ITAA 1997 25-25(1) ITAA 1997 25-25(3) ITAA 1997 Div 27 ITAA 1997 Div 35 ITAA 1997 35-10 ITAA 1997 35-10(2) ITAA 1997 35-55 ITAA 1997 35-55(1)(b) ITAA 1997 Subdiv 61-J ITAA 1997 Div 328 ITAA 1997 328-105 ITAA 1997 Subdiv 328-F ITAA 1997 Subdiv 328-G TAA 1953 Pt IVAAA Copyright Act 1968 Corporations Act 2001
Case references: Commissioner of Taxation v. Lau (1984) 6 FCR 202 84 ATC 4929 (1984) 16 ATR 55
Subject references: advance deductions and expenses for certain forestry expenditure carrying on a business commencement of business fee expenses forestry agreement interest expenses management fees non-commercial losses producing assessable income product rulings public rulings seasonally dependent agronomic activity tax avoidance tax benefits under tax avoidance schemes tax shelters tax shelters project taxation administration