Product Ruling PR 2001/94W
Status: withdrawn
Date of withdrawal: 17 October 2001







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, Previous Ruling, 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 This Ruling has been withdrawn on 17 October 2001 and replaced by PR 2001/135. Commissioner of Taxation 27 June 2001 This Ruling has been previously released as PR 2000/88 This Ruling has been replaced by PR 2001/135.

Related rulings: PR 2001/135 PR 1999/95 PR 2000/88 TR 92/1 TR 97/11 TR 97/16 TD 93/34 TR 92/20 TR 98/22
Legislative references: ITAA 1997 8-1 ITAA 1997 6-5 ITAA 1997 8-1(1)(a) ITAA 1997 8-1(1)(b) ITAA 1997 Div 27 ITAA 1997 27-5 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 387-A ITAA 1997 387-55 ITAA 1997 387-B ITAA 1997 387-125 ITAA 1997 387-C ITAA 1997 387-165 ITAA 1997 387-185 ITAA 1997 387-210 ITAA 1997 388-55 ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350 ITAA 1997 Subdiv 960-Q ITAA 1936 82KL ITAA 1936 82KZL(1) ITAA 1936 82KZM ITAA 1936 82KZM(1) ITAA 1936 82KZMA ITAA 1936 82KZMA(4) ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 82KZMD(2) ITAA 1936 82KZME ITAA 1936 82KZME(4) ITAA 1936 82KZME(7) ITAA 1936 82KZMF ITAA 1936 82KZMF(1) ITAA 1936 Pt IVA ITAA 1936 177A ITAA 1936 177B ITAA 1936 177C ITAA 1936 177D(b)
Subject references: carrying on a business commencement of business horticultural 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