Product Ruling PR 1999/68W
Status: withdrawn
Date of withdrawal: 17 November 1999







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 This Product Ruling has been withdrawn on 17 November 1999 and replaced by PR 1999/101. Commissioner of Taxation 16 June 1999 No draft issued This Rulng has been replaced by PR 1999/101

Related rulings: TR 92/1 TR 92/20 TR 97/11 TR 97/16 TR 98/22 TD 93/34
Legislative references: 79D 82KH 82KH(1) 82KH(1F)(b) 82KL 82KL(1) 82KZL 82KZM 82KZM(1)(b)(ii) Pt IVA 177A 177C 177D 160AFD 6-5 8-1 8-1(1)(a) 8-1(1)(b) 70-35
Subject references: carrying on a business commencement of business fee expenses interest expenses management fees expenses research and development intellectual property 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