Product Ruling PR 2000/119W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/119 is withdrawn with effect from today. The Project did not proceed. Applications to enter the Project were not accepted as Minimum Subscription was not achieved. Commissioner of Taxation 7 November 2001

Related rulings: TR 94/13 TR 97/11 TR 97/16 PR 1999/95 PR 1999/27 TR 92/1 TR 92/20 TD 93/34 TR 98/22
Legislative references: ITAA 1997 6-5 ITAA 1997 8-1 ITAA 1997 8-1(2)(a) ITAA 1997 17-5 ITAA 1997 Division 27 ITAA 1997 27-5 ITAA 1997 27-30 ITAA 1997 Division 35 ITAA 1997 35-10 ITAA 1997 35-10(2) ITAA 1997 35-10(4) ITAA 1997 35-30 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 1987 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 388-55 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 82KH(1F)(b) ITAA 1936 82KL ITAA 1936 82KL(1) ITAA 1997 82KZL ITAA 1997 82KZL(1) ITAA 1936 82KZM ITAA 1997 82KZM(1) ITAA 1936 82KZMA ITAA 1936 82KZMA(4) ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 82KZME ITAA 1936 82KZME(4) ITAA 1936 82KZMF ITAA 1936 82KZMF(1) ITAA 1936 Part IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1936 177D(b)
Subject references: carrying on a business commencement of business crops as trading stock fee expenses horticulture irrigation expenses management fees expenses plantation forestry primary production primary production expenses primary production income producing assessable income product rulings public rulings schemes and shams tax administration tax avoidance tax benefits under tax avoidance schemes tax shelters tax shelters project trading stock