Product Ruling PR 2000/31W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/31 is withdrawn with effect from today. The Project is no longer being sold. Commissioner of Taxation 6 June 2001

Related rulings: PR 1999/95 TD 93/34 TR 92/1 TR 97/11 TR 97/16 IT 175 IT 20016
Legislative references: 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 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) ITAA 1997 SubDiv 960-Q ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350 ITAA 1936 82KH(1) ITAA 1936 82KL ITAA 1936 82KL(1) ITAA 1936 82KZM ITAA 1936 82KZM(b)(ii) ITAA 1936 82KZMA ITAA 1936 82KZMB ITAA 1936 82KZMB(2) ITAA 1936 82KZMB(3) ITAA 1936 82KZMB(5) ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 82KZMD(2) ITAA 1936 Pt IVA TAA 1953 Pt IVAAA Copyright Act 1968
Case references: Coles Myer Finance Limited v. FC of T (1993) 176 CLR 640 93 ATC 4214 (1993) 25 ATR 95
Subject references: afforestation expenses carrying on a business commencement of business management fees 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