Product Ruling PR 2002/9W
Status: withdrawn







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 PR1999/95 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 This Product Ruling is withdrawn and ceases to have effect after 30 June 2002. Even following its withdrawal, this Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who entered into the specified arrangement that is set out below between 16 June 1999 and 17 May 2000. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement. Commissioner of Taxation 30 January 2002 This Ruling has been previously released as PR 1999/62

Related rulings: TR 92/1 TR 92/20 TR 98/22 TD 93/34 TR 97/16 PR 1999/95
Legislative references: ITAA 1997 8-1 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 35-55(2) ITAA 1936 Part IVA ITAA 1936 82KL
Subject references: grapes management fees expenses non-commercial losses primary production expenses producing assessable income product rulings public rulings vines viticultural expenses viticulture