Product Ruling PR 1999/44W
Status: withdrawn








Withdrawal notice: Product Ruling PR 1999/44 is withdrawn with effect from today. The arrangement, as implemented, is materially different from that described in the Product Ruling. Commissioner of Taxation 6 December 2000

Related rulings: PR 98/1 TR 92/1 TR 97/11 TR 97/16 TD 93/34
Legislative references: ITAA1936 82KH(1) ITAA1936 82KH(1F)(b) ITAA1936 82KL ITAA1936 82KZM ITAA1936 Pt IVA ITAA1936 177A ITAA1936 177C ITAA1936 177D ITAA1997 8-1 ITAA1997 8-1(1)(a) ITAA1997 8-1(1)(b) ITAA1997 8-1(2)
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