Product Ruling PR 2002/21W
Status: withdrawn







Preamble: The number, subject heading, and the What this Product Ruling is about (including Tax law(s), Class of persons and Qualifications sections), Date of effect, Withdrawal, Arrangement and Ruling parts of this document are a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953. Product Ruling PR 1999/95 explains Product Rulings and Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a public ruling and how it is binding on the Commissioner.

Withdrawal notice: 1. This Product Ruling is withdrawn after 30 June 2004 and ceases to have effect after this date. The Ruling continues to apply, in respect of the tax law(s) ruled upon, to all persons within the specified class who enter into the specified arrangement as described below. Thus, the Ruling continues to apply to those persons, even following its withdrawal, who entered into the specified arrangement prior to withdrawal of the Ruling. This is subject to there being no change in the arrangement or in the person's involvement in the arrangement. Commissioner of Taxation 20 February 2002 Not previously issued in draft form

Related rulings: PR 1999/95 TR 92/1 TR 92/20 TR 97/11 TR 97/16 TR 2000/8 TD 93/34 TR 98/22 IT 3601
Legislative references: 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 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 Div 3 of Part III 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 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 35-55(1)(a) ITAA 1997 35-55(1)(b) ITAA 1997 35-55(2) ITAA 1997 Div 40 ITAA 1997 Subdiv 40-F ITAA 1997 Subdiv 40-G ITAA 1997 40-25 ITAA 1997 40-100 ITAA 1997 40-105 ITAA 1997 40-515 ITAA 1997 40-515(1)(a) ITAA 1997 40-515(1)(b) ITAA 1997 40-520(1) ITAA 1997 40-525(2) ITAA 1997 40-525(3) ITAA 1997 40-530 ITAA 1997 40-535 ITAA 1997 40-440 ITAA 1997 40-540 ITAA 1997 40-545 ITAA 1997 40-550 ITAA 1997 40-630 ITAA 1997 40-635 ITAA 1997 Div 328 ITAA 1997 Subdiv 328-D ITAA 1997 Subdiv 328-F ITAA 1997 Subdiv 328-G ITAA 1997 328-105 ITAA 1997 328-105(1)(a) ITAA 1997 328-180 ITAA 1997 328-185 ITAA 1997 328-190 Corporations Act 2001 Part 7.9 Corporations Act 2001 708 Corporations Act 2001 708(10) Corporations Act 2001 1454(2)
Case references: FCT v. Lau 84 ATC 4929 16 ATR 55
Subject references: carrying on a business interest expenses management fees occupancy fees producing assessable income product rulings public rulings taxation administration tax avoidance tax benefits under tax avoidance schemes tax shelters vineyard viticulture