Product Ruling PR 1999/76W
Status: withdrawn








Withdrawal notice: Product Ruling PR 1999/76 is withdrawn with effect from today. The project did not proceed as no woodlots were sold. Commissioner of Taxation 16 January 2002

Related rulings: PR 98/1 TR 92/1 TR 92/20 TR 97/11 TR 97/16 TD 93/34
Legislative references: ITAA1936 82KZM ITAA1936 Pt IVA ITAA1936 177A ITAA1936 177C ITAA1936 177D ITAA1997 6-5 ITAA1997 8-1
Case references: Amalgamated Zinc (de Bavay's) Ltd v. FC of T (1935) 54 CLR 295
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