Product Ruling PR 2000/34W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/34 is withdrawn with effect from today. This Product Ruling only rules on the income tax consequences for those taxpayers who entered into the project up to the date of this withdrawal. A Product Ruling will issue to rule on the income tax consequences, as the legislation now stands, for those taxpayers who enter the project from this date. Commissioner of Taxation 4 April 2001 Not previously issued in draft form This Ruling has been replaced by PR 2001/33.

Related rulings: PR 1999/95 TD 93/34 TR 92/1 TR 92/20 TR 97/11 TR 97/16 TR 97/D17
Legislative references: ITAA 1936 51(1) ITAA 1936 82KH(1F)(b) ITAA 1936 82KH(1) ITAA 1936 82KL ITAA 1936 82KL(1) ITAA 1936 82KZM ITAA 1936 82KZMA ITAA 1936 82KZMB ITAA 1936 82KZMB(2) ITAA 1936 82KZMB(3) ITAA 1936 82KZMB(5) ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 82KZMD(2) 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 25-25 ITAA 1997 27-5 ITAA 1997 27-30 - ITAA 1997 Div 35 - ITAA 1997 35-10 - 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)(b) ITAA 1997 387-55 ITAA 1997 387-125 ITAA 1997 387-165 ITAA 1997 387-170(3) ITAA 1997 387-185 ITAA 1997 SubDiv 387-A ITAA 1997 SubDiv 387-B ITAA 1997 SubDiv 387-C ITAA 1997 SubDiv 960-Q ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350 TAA 1953 Pt IVAAA Copyright Act 1968
Case references: Amalgamated Zinc (de Bavay's) Ltd v. FC of T (1935) 54 CLR 295
Subject references: afforestation expenses carrying on a business commencement of business fee expenses forestry interest expenses management fees expenses plantation forestry product rulings public rulings primary production primary production expenses producing assessable income tax avoidance tax benefits under tax avoidance schemes tax shelters tax shelters project