Product Ruling PR 2000/88W
Status: withdrawn
Date of withdrawal: 27 June 2001







What this Product Ruling is about | 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 This Ruling has been withdrawn on 27 June 2001 and replaced by PR 2001/94. Commissioner of Taxation 12 July 2000 Not previously issued in draft form This Ruling has been replaced by PR 2001/94.

Related rulings: PR 1999/95 TR 92/1 TR 97/11 TR 97/16 TD 93/34 IT 175 TR 92/20 IT 2001
Legislative references: ITAA 1997 8-1 ITAA 1997 27-5 ITAA 1997 387-55 ITAA 1997 387-125 ITAA 1997 387-165 ITAA 1936 82KL ITAA 1936 82KZM ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 Pt IVA
Subject references: carrying on a business commencement of business horticultural primary production primary production expenses management fee expenses producing assessable income product rulings public rulings schemes and shams taxation administration tax avoidance tax benefits under tax avoidance schemes tax shelters