Product Ruling PR 2000/22W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/22 is withdrawn with effect from today. The Project is no longer selling interests to the public. The Product Ruling only rules on the income tax consequences for those taxpayers who entered into the Project up to the date of its withdrawal. Commissioner of Taxation 28 March 2001

Related rulings: PR 1999/95 PR 1999/103 TR 92/1 TR 97/11 TR 97/16 TD 93/34
Legislative references: ITAA36 82KH(1) ITAA36 82KH(1F)(b) ITAA36 82KL ITAA36 82KL(1) ITAA36 82KZM ITAA36 82KZMA ITAA36 82KZMB ITAA36 82KZMC ITAA36 82KZMD ITAA36 Pt IVA ITAA36 177A ITAA36 177C ITAA36 177D ITAA97 8-1 ITAA97 25-25 ITAA97 27-5 ITAA97 27-30 ITAA 1997 Div 35 ITAA 1997 35-10 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)(b) ITAA97 Subdiv 960-Q ITAA97 960-335 ITAA97 960-340 ITAA97 960-345 ITAA97 960-350
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