Product Ruling PR 2002/110W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2002/110 is withdrawn with effect from today. 1. The Product Ruling PR 2002/110 for Kailis Organic Olive Groves was issued on 4 September 2002. The Ruling set out the Commissioner's opinion on the way in which certain tax laws apply to persons who took part in the Kailis Organic Olive Groves (the 'Project'). 2. The Project did not proceed and therefore the Product Ruling has no application. Product Ruling PR 2002/110 does not rule on the income tax consequences for any taxpayer. Commissioner of Taxation 20 August 2003

Related rulings: IT 360 TR 92/1 TR 92/20 TD 93/34 TR 97/11 TR 97/16 TR 98/22 PR 1999/95 TR 2000/8
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 ITAA 1997 35-55(1) ITAA 1997 35-55(1)(a) ITAA 1997 35-55(1)(b) ITAA 1997 Div 40 ITAA 1997 40-25 ITAA 1997 40-70(1) ITAA 1997 40-75(1) ITAA 1997 40-440 ITAA 1997 Subdiv 40-F ITAA 1997 40-515 ITAA 1997 40-515(1)(a) ITAA 1997 40-515(1)(b) ITAA 1997 40-520(1) ITAA 1997 40-525(2) ITAA 1997 40-530 ITAA 1997 40-540 ITAA 1997 40-545 ITAA 1997 Div 70 ITAA 1997 70-35 ITAA 1997 Div 328 ITAA 1997 Subdiv 328-D ITAA 1997 Subdiv 328-F ITAA 1997 Subdiv 328-G ITAA 1997 328-105 ITAA 1997 328-105(1)(a) ITAA 1997 328-105(1)(b) ITAA 1997 328-180 ITAA 1997 328-185 ITAA 1997 328-190 ITAA 1997 328-285 ITAA 1997 328-285(1) ITAA 1997 328-285(2) ITAA 1936 82KL ITAA 1936 82KZL ITAA 1936 82KZL(1) ITAA 1936 82KZME ITAA 1936 82KZME(1) ITAA 1936 82KZME(2) ITAA 1936 82KZME(3) 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) Corporations Act 761G Corporations Act 761G(7)(a) Corporations Act 761G(7)(c) Corporations Act 761G(7)(d) Corporations Act 1012E Corporations Act 1012E(2) Corporations Act 1012E(5)
Case references: FCT v. Lau 16 ATR 55 84 ATC 4929
Subject references: carrying on a business commencement of business primary production primary production expenses management fee expenses producing assessable income product rulings public rulings schemes and shams taxation administration tax avoidance tax benefits under tax avoidance schemes tax shelters