Product Ruling PR 2002/143W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2002/143 is withdrawn with effect from today. The promoter has decided not to sell interests on one parcel of land referred to in PR 2002/143. PR 2002/143 is therefore withdrawn and replaced by Product Ruling PR 2003/2 which issued today. PR 2002/143 will continue to apply to participants who entered into the Project before 29 January 2003. Commissioner of Taxation 29 January 2003 This Ruling has been replaced by PR 2003/2.

Related rulings: TR 92/1 TR 92/20 TD 93/34 TR 97/11 TR 97/16 TR 98/22 TR 2000/8 PR 1999/95 IT 360
Legislative references: TAA 1953 Part IVAAA ITAA 1936 82KH(1) ITAA 1936 82KH(1F)(b) ITAA 1936 82KL ITAA 1936 82KL(1) ITAA 1936 82KZL ITAA 1936 82KZL(1) ITAA 1936 82KZME ITAA 1936 82KZME(1) ITAA 1936 82KZME(2) ITAA 1936 82KZME(3) ITAA 1936 82KZME(4) ITAA 1936 82KZME(7) ITAA 1936 82KZMF ITAA 1936 82KZMF(1) ITAA 1936 Pt IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1936 177D(b) ITAA 1997 6-5 ITAA 1997 8-1 ITAA 1997 17-5 ITAA 1997 25-25 ITAA 1997 25-25(4) ITAA 1997 25-25(5) ITAA 1997 25-25(6) ITAA 1997 Div 27 ITAA 1997 Div 35 ITAA 1997 35-10 ITAA 1997 35-10(2) ITAA 1997 35-10(3) 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)(a) ITAA 1997 35-55(1)(b) ITAA 1997 Div 40 ITAA 1997 40-515 ITAA 1997 40-515(1)(b) ITAA 1997 40-520(2) ITAA 1997 40-525(2) ITAA 1997 40-530 ITAA 1997 40-545 ITAA 1997 70-35 ITAA 1997 Div 328 ITAA 1997 Subdiv 328-F ITAA 1997 Subdiv 328-G ITAA 1997 328-105 ITAA 1997 328-105(1)(a) ITAA 1997 328-105(1)(b) ITAA 1997 328-285 ITAA 1997 328-285(1) ITAA 1997 328-285(2) Copyright Act 1968
Case references: FCT v. Lau 84 ATC 4929 (1984) 16 ATR 55
Subject references: carrying on a business commencement of business fee expenses interest expenses management fee expenses producing assessable income product rulings public rulings schemes and shams taxation administration tax avoidance