Product Ruling PR 2000/11W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/11 is withdrawn with effect from today. This Product Ruling only rules on the income tax consequences of Growers who entered into the Project on or before 5 December 2000. The income tax consequences of Growers who enter into the Project after this date may rely on the ruling in Product Ruling PR 2000/115, which issued 6 December 2000. Commissioner of Taxation 4 April 2001

Related rulings: TR 92/1 TR 92/20 TR 97/11 TR 97/16 TD 93/34 TR 98/22 IT 175 PR 1999/95
Legislative references: ITAA 1936 82KH(1) ITAA 1936 82KH(1F)(b) ITAA 1936 82KL ITAA 1936 82KL(1) ITAA 1936 82KZM 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 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 Subdiv 42-C ITAA 1997 42-15 ITAA 1997 42-118 ITAA 1997 42-125 ITAA 1997 42-345 ITAA 1997 44-15 ITAA 1997 Subdiv 387-B ITAA 1997 387-125 ITAA 1997 Subdiv 387-C ITAA 1997 387-185 ITAA 1997 Subdiv 960-Q 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