Product Ruling PR 2000/76W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/76 is withdrawn with effect from today. The Ruling is withdrawn because the applicant does not intend to implement the project. As such, there is no class of persons to which the arrangement applies. The Product Ruling is withdrawn with the applicant's consent. Commissioner of Taxation 15 November 2000

Related rulings: PR 2000/21E PR 1999/95 TR 92/1 TR 92/20 TR 94/25 TR 98/22 TR 97/11 TR 97/16 TD 93/34 IT 2001
Legislative references: ITAA 1936 82KL TAA 1936 82KZM ITAA 1936 82KZMA ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 Pt IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1997 6-5 ITAA 1997 8-1 ITAA 1997 8-1(2) ITAA 1997 27-5 ITAA 1997 27-30 ITAA 1997 Subdiv 387-C ITAA 1997 387-165 ITAA 1997 387-170 ITAA 1997 387-170(3) ITAA 1997 387-185
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