Product Ruling PR 1999/13W
Status: withdrawn








Withdrawal notice: Product Ruling PR 1999/13 is withdrawn with effect from today. The arrangement, as implemented, is materially different from that described in the Ruling. As such, there is no class of persons to which the arrangement applies. The Product Ruling is withdrawn with the agreement of the applicant. Commissioner of Taxation 1 December 1999

Related rulings: TR 95/6 TR 97/11 TR 98/22
Legislative references: ITAA 1997 8-1 ITAA 1997 8-1(2) ITAA 1997 25-25 ITAA 1887 387-A ITAA 1997 387-55 ITAA 1997 387-60 ITAA 1997 387-B ITAA 1997 387-125 ITAA 1936 82KL ITAA 1936 82KZM ITAA 1936 Part IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D
Subject references: afforestation expenses carrying on a business commencement of business fee expenses forestry interest expenses irrigation expenses management fees expenses plantation forestry primary production expenses producing assessable income product rulings public rulings schemes and shams tax administration tax avoidance tax benefits under tax avoidance schemes tax shelters tax shelters project timber industry