Product Ruling PR 2000/39W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/39 is withdrawn with effect from today. An Addendum on the application of the Non-Commercial loss provisions has issued and the Project is no longer being sold. Commissioner of Taxation 29 June 2001

Related rulings: TD 93/34 TR 92/1 TR 92/20 TR 94/13 TR 97/11 TR 97/16 PR 1999/27 PR 1999/95
Legislative references: ITAA 1997 6-5 ITAA 1997 8-1 ITAA 1997 8-1(2)(a) 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 70-C ITAA 1997 70-35 ITAA 1887 387-A ITAA 1997 387-55 ITAA 1997 387-60 ITAA 1997 387-B ITAA 1997 387-125 ITAA 1997 387-C ITAA 1997 387-165 ITAA 1997 387-185 ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350 ITAA 1936 51(1) ITAA 1936 82KH(1) ITAA 1936 82KH(1F)(b) ITAA 1936 82KL ITAA 1936 82KL(1) ITAA 1936 82KZM ITAA 1936 82KZMA ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 Part IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D TAA 1953 Pt IVAAA Copyright Act 1968
Case references: Ronpibon Tin NL and Tongkah Compound NL v. FC of T (1949) 8 ATD 431 (1949) 78 CLR 47
Subject references: carrying on a business commencement of business fee expenses horticulture irrigation expenses management fees expenses planation forestry primary production primary production expenses primary production income 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 trading stock