Product Ruling PR 1999/33W
Status: withdrawn
Date of withdrawal: 9 September 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 This Product Ruling has been withdrawn on 9 September 1999 and replaced by PR 1999/92. Commissioner of Taxation 26 May 1999 No draft issued This Ruling has been replaced by PR 1999/92.

Related rulings: IT 175 PR 98/1 TR 92/1 TR 92/20 TR 97/16 TD 98/22
Legislative references: ITAA36 44(1) ITAA36 82KH(1) ITAA36 82KL ITAA36 82KL(1) ITAA36 82KH(1F)(b) ITAA36 82KZM ITAA36 Part IIIAA ITAA36 Part IVA ITAA36 177A ITAA36 177C ITAA36 177D ITAA97 6-5 ITAA97 8-1 ITAA97 8-1(1)(a) ITAA97 8-1(1)(b) ITAA97 8-1(2) ITAA97 42-15 ITAA97 42-25 ITAA97 42-30 ITAA97 42-160 ITAA97 42-165 ITAA97 100-55 ITAA97 387B ITAA97 387-125 ITAA97 387-130 ITAA97 387C ITAA97 387-165 ITAA97 387-170 ITAA97 387-170(3) ITAA97 387-175 ITAA97 387-185 ITAA97 387-210 ITAA97 387D ITAA97 388-55 ITAA97 995-1(1)
Case references: Coles Myer Finance Ltd v. Federal Commissioner of Taxation (1993) 176 CLR 640 93 ATC 4214 (1993) 25 ATR 95
Subject references: business income carrying on a business commercial viticulture management fees product rulings public rulings taxation administration tax avoidance