Product Ruling PR 2001/85W
Status: withdrawn








Withdrawal notice: Product Ruling 2001/85 is withdrawn because it applies tax law that cannot apply to new investors. Commissioner of Taxation 23 October 2002

Related rulings: PR 1999/95 TR 92/1 TR 92/20 TR 97/16 TD 93/34 TR 98/22
Legislative references: ITAA 1936 82KL ITAA 1936 82KZL 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(1)(b) ITAA 1936 82KZME(4) ITAA 1936 82KZME(7) ITAA 1936 82KZMF ITAA 1936 82KZMF(1) ITAA 1936 82KZO 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 8-1(1)(a) ITAA 1997 17-5 ITAA 1997 Div 27 ITAA 1997 Div 35 ITAA 1997 Div 330 ITAA 1997 330-15 ITAA 1997 330-20 ITAA 1997 330-30 ITAA 1997 Subdiv 330-A ITAA 1997 Subdiv 330-C ITAA 1997 330-15 ITAA 1997 330-15(1) ITAA 1997 330-15(2) ITAA 1997 330-20 ITAA 1997 330-30(2) ITAA 1997 330-595 ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350
Subject references: carrying on a business commencement of business gold sales minerals exploration expenses mining expenses producing assessable income product rulings public rulings schemes and shams taxation administration tax avoidance tax benefits under tax avoidance schemes tax shelters tax shelters project