Product Ruling PR 1999/9W
Status: withdrawn
Date of withdrawal: 16 June 1999







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 PR 1999/95 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 This Product Rulings has been withdrawn on 16 June 1999 and replaced by PR 1999/67. Commissioner of Taxation 16 June 1999 No draft issued This Ruling has been replaced by PR 1999/67.

Related rulings: PR 1998/1 TR 92/1 TR 97/11 TR 97/20 TD 93/34
Legislative references: ITAA36 82KL ITAA36 82KZL ITAA36 82KZM ITAA36 82KZM(1) ITAA36 Pt IVA ITAA36 177A ITAA36 177C ITAA36 177D ITAA97 8-1
Subject references: afforestation expenses carrying on a business commencement of business fee expenses forestry interest expenses management fees expenses plantation forestry 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 timber industry