Product Ruling PR 2003/62W
Status: withdrawn


Class of entities or scheme: Commissioner of Taxation 15 October 2003 Not previously released in draft form.





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 This Product Ruling is withdrawn and ceases to have effect after 30 June 2004. 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, between on or after 13 October 1999 and on or before 14 May 2000, entered into the specified arrangement that is set out in paragraphs 15 to 33 of Product Ruling PR 1999/96 This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.

Related rulings: PR 1999/95 PR 1999/96 TR 92/1 TR 97/16 TR 92/20 TD 93/34 Other Rulings/Determinations: PR 1999/18 PR 1999/75 PR 2000/45 PR 2000/105 PR 2001/104 PR 2001/105 PR 2002/108 TR 2001/14 TR 98/22
Legislative references: 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) TAA 1953 Part IVAAA Copyright Act 1968
Subject references: commissioner's discretion non commercial losses product rulings