Product Ruling PR 2000/104W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/104 is withdrawn with effect from today. The Ruling is withdrawn as the Applicant did not proceed with the Project, therefore there is no class of persons to whom the arrangement applies. Commissioner of Taxation 16 January 2002 This Ruling has been previously released as PR 2000/72

Related rulings: PR 1999/95 TR 92/1 TR 92/20 TR 97/11 TR 97/16 TR 98/22 TD 93/34 IT 175 IT 2001
Legislative references: ITAA 1997 8-1 ITAA 1997 17-5 ITAA 1997 Div 27 ITAA 1997 27-5 ITAA 1997 Div 35 ITAA 1997 35-10(2) ITAA 1997 35-10(4) ITAA 1997 35-30 ITAA 1997 35-35 ITAA 1997 35-40 ITAA 1997 35-55(1)(b) ITAA 1997 35-55(1)(a) ITAA 1997 42-15 ITAA 1997 42-25 ITAA 1997 42-118 ITAA 1997 42-125 ITAA 1997 42-160 ITAA 1997 42-160(1) ITAA 1997 42-160(3) ITAA 1997 42-165 ITAA 1997 42-165(1) ITAA 1997 42-165(2A) ITAA 1997 42-345 ITAA 1997 Pt 2-25 ITAA 1997 387-55 ITAA 1997 387-125 ITAA 1997 387-165 ITAA 1997 387-170 ITAA 1997 387-175 ITAA 1997 387-185 ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350 ITAA 1936 82KL ITAA 1936 82KZM ITAA 1936 82KZMA(3)(c) ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1936 Part IVA
Subject references: carrying on a business commencement of business primary production primary production expenses management fee expenses producing assessable income product rulings public rulings schemes and shams taxation administration tax avoidance tax benefits under tax avoidance schemes tax shelters