Product Ruling PR 1999/99W
Status: withdrawn








Withdrawal notice: Product Ruling PR 1999/99 is withdrawn with effect from today. An Addendum on the application of the Non Commercial Loss provisions has issued. The Product Ruling and Addendum apply to Growers who entered the Project on or after 17 November 1999 and on or before 30 June 2000. Product Ruling PR 1999/99 is withdrawn because it has no application to Growers who enter the Project after 30 June 2000. Commissioner of Taxation 29 August 2001

Related rulings: PR 98/1 TR 92/1 TR 92/20 TR 97/11 TR 97/16 TR 98/22 TD 93/34
Legislative references: ITAA1936 82KH(1) ITAA1936 82KH(1F)(b) ITAA1936 82KL ITAA1936 82KL(1) ITAA1936 82KZM ITAA1936 Pt IVA ITAA1936 177A ITAA1936 177C ITAA1936 177D ITAA1997 8-1 ITAA1997 8-1(1)(a) ITAA1997 8-1(1)(b) ITAA1997 Div 35 ITAA1997 35-10 ITAA1997 35-10(4) ITAA1997 35-30 ITAA1997 35-35 ITAA1997 35-40 ITAA1997 35-45 ITAA1997 35-55 ITAA1997 35-55(1) ITAA1997 35-55(1)(b) ITAA1997 Subdiv 42-D ITAA1997 42-15 ITAA1997 Subdiv 387-A ITAA1997 387-55 ITAA1997 387-60 ITAA1997 Subdiv 387-B ITAA1997 387-125 ITAA1997 Subdiv 387-C ITAA1997 387-165 ITAA1997 387-185 TAA 1953 Pt IVAAA Copyright Act 1968
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 taxation administration tax avoidance tax benefits under tax avoidance schemes tax shelters tax shelters project