Product Ruling PR 2000/112W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/112 is withdrawn with effect from today. The Product Ruling has no application to investors in the Project as the Project did not achieve the required minimum subscription before 16 April 2001. Commissioner of Taxation 18 July 2001

Related rulings: TD93/34 TR92/1 TR97/11 TR97/16 PR 1999/95 TR 92/20 TR 98/22
Legislative references: ITAA 1936 Div 6 of Part III 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 82KZMD ITAA 1936 82KZMD(2) ITAA 1936 82KZME 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) 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 35-55 ITAA 1997 35-55(1) ITAA 1997 35-55(1)(a) ITAA 1997 35-55(1)(b) ITAA 1997 35-30 ITAA 1997 35-35 ITAA 1997 35-40 ITAA 1997 35-45 ITAA 1997 387-C ITAA 1997 387-B ITAA 1997 387-55 ITAA 1997 387-125 ITAA 1997 387-130 ITAA 1997 387-165 ITAA 1997 387-185 ITAA 1997 387-210 ITAA 1997 388-55 ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350
Subject references: carrying on a business commencement of business fee 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