Product Ruling PR 2001/67W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2001/67 is withdrawn with effect from today. The Project did not commence and no interests in the Project were accepted. Commissioner of Taxation 30 January 2002 This Ruling has been replaced by PR 2002/8

Related rulings: TD 93/34 TR 92/20 TR 97/11
Legislative references: ITAA 1997 6-5 ITAA 1997 8-1 ITAA 1997 17-5 ITAA 1997 Div 27 ITAA 1997 Div 35 ITAA 1997 35-10 ITAA 1997 35-10(2) ITAA 1997 35-10(3) ITAA 1997 35-10(4) ITAA 1997 35-30 ITAA 1997 35-35 ITAA 1997 35-40 ITAA 1997 35-45 ITAA 1997 35-55(1) ITAA 1997 35-55(1)(a) ITAA 1997 35-55(1)(b) ITAA 1997 Subdiv 42-C ITAA 1997 42-15 ITAA 1997 42-118 ITAA 1997 42-125 ITAA 1997 42-160(1) ITAA 1997 42-160(3) ITAA 1997 42-165(1) ITAA 1997 42-165(2A) ITAA 1997 42-345 ITAA 1997 42-455(1) ITAA 1997 42-460(1) ITAA 1997 42-470 ITAA 1997 387-60 ITAA 1997 387-60(2) ITAA 1997 387-125 ITAA 1997 387-165 ITAA 1997 387-185 ITAA 1997 387-210 ITAA 1997 Subdiv 387-B ITAA 1997 Subdiv 387-C ITAA 1997 388-55 ITAA 1997 Subdiv 960-Q ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350 ITAA 1936 82KH(1) ITAA 1936 82KH(1F)(b) ITAA 1936 82KL ITAA 1936 82KL(1) ITAA 1936 82KZL ITAA 1936 82KZL(1) ITAA 1936 82KZM ITAA 1936 82KZM(1) ITAA 1936 82KZMA ITAA 1936 82KZMA(4) ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 82KZME ITAA 1936 82KZME(4) ITAA 1936 82KZME(7) ITAA 1936 82KZMF ITAA 1936 82KZMF(1) ITAA 1936 Pt IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1936 177D(b)
Subject references: carrying on a business commencement of business fee expenses interest expenses management fees expenses product rulings public rulings primary production primary production expenses producing assessable income tax avoidance tax benefits under tax avoidance tax shelters tax shelters project