Product Ruling PR 2000/71W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/71 is withdrawn with effect from today. An addendum on non commercial loss provisions has issued and the Project is no longer being sold. Commissioner of Taxation 28 November 2001 This Ruling has been previously released as PR 2000/3

Related rulings: TR 92/1 TR 92/20 TD 93/34 TR 97/11 TR 97/16 TR 98/22 PR 1999/95 PR 2000/3
Legislative references: ITAA 1936 82KL ITAA 1936 82 KL ITAA 1936 82KZM ITAA 1936 82KZMA ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 Pt IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1997 6-5 ITAA 1997 8-1 ITAA 1997 27-5 ITAA 1997 27-30 ITAA 1997 Subdiv 960-Q ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350
Subject references: afforestation expenses carrying on a business commencement of business fee expenses forestry interest expenses management fees expenses plantation forestry 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 timber industry