Product Ruling PR 2000/42W
Status: withdrawn
Date of withdrawal: 21 June 2000







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, 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 This Ruling has been withdrawn on 21 June 2000 and replaced by PR 2000/83. Commissioner of Taxation 19 April 2000 Not previously issued in draft form This Ruling has been replaced by PR 2000/83.

Related rulings: PR 1999/95 TR 92/1 TR 92/20 TR94/25 TR 97/11 TR 97/16 TD93/34 TR 98/22 IT 175 IT 2001
Legislative references: ITAA 1997 8-1 ITAA 1997 27-5 ITAA 1997 Subdiv 960-Q ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350 ITAA 1936 82KH ITAA 1936 82KL ITAA 1936 82KZM ITAA 1936 82KZMA ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 Pt IVA
Case references: Coles Myer Finance Ltd v. Federal Commissioner of Taxation (1993) 176 CLR 640
Subject references: carrying on a business commencement of business afforestation management fee expense 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