Product Ruling PR 2001/89W
Status: withdrawn
Date of withdrawal: 26 June 2002







Preamble: 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 This Ruling has been withdrawn on 26 June 2002 and replaced by PR 2002/95. Commissioner of Taxation 20 June 2001 Not previously issued in draft form. This Ruling has been replaced by PR 2002/95.

Related rulings: TR 92/1 TR 92/20 TR 95/33 TR 97/16 TD 93/34 PR 1999/95
Legislative references: ITAA 1936 51AAA ITAA 1936 82KL ITAA 1936 82KZL(2)(a) ITAA 1936 82KZM ITAA 1936 82KZMA ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZME ITAA 1936 82KZME(4) ITAA 1936 82KZME(5) ITAA 1936 82KZMF ITAA 1936 Pt III ITAA 1936 Pt IVA ITAA 1936 Subdiv H ITAA 1936 Div 3 ITAA 1997 Part 3-1 ITAA 1997 8-1 ITAA 1997 Div 108 ITAA 1997 Subdiv 960-Q ITAA 1997 960-335 ITAA 1997 960-350
Subject references: financial products interest expenses prepaid expenses product rulings public rulings small business taxpayer taxation administration tax avoidance