Product Ruling PR 1999/102W
Status: withdrawn








Withdrawal notice: Product Ruling PR 1999/102 is withdrawn with effect from today. This Product Ruling only rules on the income tax consequences for those taxpayers who enter into the project up to the date of this withdrawal. Commissioner of Taxation 21 March 2001

Related rulings: PR 1999/95 TR 92/1 TR 97/16 TR 97/11 TD 93/34 IT 175 IT 2001 IT 2685 TR 92/20 PR 1999/4
Legislative references: ITAA1997 6-5 ITAA1997 8-1 ITAA1997 8-1(1)(a) ITAA1997 8-1(1)(b) ITAA1997 Div 35 ITAA1997 35-10 ITAA1997 35-10(4) ITAA1997 35-30 ITAA1997 35-35 ITAA1997 35-40 ITAA1997 35-45 ITAA1997 35-55 ITAA1997 35-55(1) ITAA1997 35-55(1)(b) ITAA1997 42-15 ITAA1997 Div 387 ITAA1997 387-55 ITAA1997 387-125 ITAA1997 Subdiv 387-C ITAA1997 387-165 ITAA1997 387-170 ITAA1997 387-170(1) ITAA1997 387-185 ITAA1997 387-305 ITAA1997 995-1(1) ITAA1997 Pt 2-25 ITAA1997 Pt 3-1 ITAA1936 82KL ITAA1936 82KZM ITAA1936 82KK ITAA1936 Pt IVA ITAA1936 177A ITAA1936 177C ITAA1936 177D ITAA1936 318 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