Product Ruling PR 1999/87W
Status: withdrawn
Date of withdrawal: 29 March 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 This Product Ruling has been withdrawn on 29 March 2000 and replaced by PR 2000/24. Commissioner of Taxation 29 June 1999 Not previously released to the public in draft form This Ruling has been replaced by PR 2000/24.

Related rulings: PR 98/1 TR 92/20 TD 93/34 IT 2111
Legislative references: ITAA 1936 10BA ITAA 1936 26AG ITAA 1936 124ZAA ITAA 1936 124ZAA(6) ITAA 1936 124ZAB ITAA 1936 124ZAB(10) ITAA 1936 124ZAC ITAA 1936 124ZADA ITAA 1936 124ZADA(1) ITAA 1936 124ZADA(2) ITAA 1936 124ZAFA ITAA 1936 124ZAFA(1)(a) ITAA 1936 124ZAFA(1)(b)(i) ITAA 1936 124ZAFA(1)(c)(i) ITAA 1936 124ZAFA(1)(c)(ii) ITAA 1936 124ZAFA(1)(d)(iii) ITAA 1936 124ZAFA(1)(d)(iv) ITAA 1936 124ZAFA(2) ITAA 1936 124ZAJ ITAA 1936 124ZAJ(1) ITAA 1936 124ZAM ITAA 1936 124ZAM(1) ITAA 1936 124ZAM(2) ITAA 1936 124ZAM(3) ITAA 1936 124ZAO(2) ITAA 1936 124ZAO(3) ITAA 1936 Part IVA ITAA 1997 8-1 ITAA 1997 104-10 ITAA 1997 118-30
Subject references: Australian films Film income Film industry Interest expenses Product Rulings Public Rulings Tax avoidance Tax administration