Product Ruling PR 2000/85W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/85 is withdrawn with effect from today. The conduct of the Project has departed from the arrangement described in Product Ruling PR 2000/85. The Project failed to achieve minimum subscription prior to its commencement. Product Ruling PR 2000/85 does not rule on the income tax consequences for investors who enter the Project. Commissioner of Taxation 4 April 2001

Related rulings: PR 1999/95 TR 92/1 TR 92/20 TR 94/25 TR 98/22 TR 97/11 TR 97/16 TD 93/34 IT 175 IT 2001
Legislative references: ITAA 1936 82KH(1) ITAA 1936 82KH(1F)(b) ITAA 1936 82KL ITAA 1936 82KL(1) ITAA 1936 82KZM ITAA 1936 82KZMA ITAA 1936 82KZMA (b) (ii) ITAA 1936 82KZMA(4) ITAA 1936 82KZMB ITAA 1936 82KZMB(2) ITAA 1936 82KZMB(3) ITAA 1936 82KZMB(5) ITAA 1936 82KZMB(7) ITAA 1936 82KZMC ITAA 1936 82KZMC(1) ITAA 1936 82KZMC(3) ITAA 1936 82KZMD ITAA 1936 82KZMD (2) ITAA 1936 Pt IIIAA ITAA 1936 Pt IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1997 6-5 ITAA 1997 8-1 ITAA 1997 8-1(1)(a) ITAA 1997 8-1(1)(b) ITAA 1997 8-1(2) ITAA 1997 27-5 ITAA 1997 27-30 ITAA 1997 42-15 ITAA 1997 42-25 ITAA 1997 Subdiv 42-C ITAA 1997 42-118 ITAA 1997 42-160(1) ITAA 1997 42-125 ITAA 1997 42-160(3) ITAA 1997 42-165(1) ITAA 1997 42-165(2A) ITAA 1997 Subdiv 42-K ITAA 1997 42-345 ITAA 1997 70-35 ITAA 1997 Pt 2-25 ITAA 1997 Pt 3-1 ITAA1997 Subdiv 387-B ITAA 1997 387-125 ITAA 1997 387-165 ITAA 1997 387-170(3) ITAA 1997 387-175 ITAA 1997 387-185 ITAA 1997 Subdiv 960-Q ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 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 tax shelters project