Product Ruling PR 1999/58W
Status: withdrawn








Withdrawal notice: Product Ruling PR 1999/58 is withdrawn. The applicant is proposing changes to the arrangement that, if implemented, will be materially different to that which is described in the Product Ruling. As a result, there will be no class of persons to which the arrangement applies. The Ruling is withdrawn with the applicant's consent. Commissioner of Taxation 21 July 1999

Related rulings: PR 98/1 TR 92/1 TR 92/20 TR 97/11 TR 97/16 TD 93/34
Legislative references: ITAA1936 82KL ITAA1936 82KZM ITAA1936 Pt IVA ITAA1936 177A ITAA1936 177C ITAA1936 177D ITAA1997 6-5 ITAA1997 8-1 ITAA1997 Subdiv 387-A ITAA1997 387-55 ITAA1997 387-60 ITAA1997 Subdiv 387-B ITAA1997 387-125 ITAA1997 387-130 ITAA1997 Subdiv 387-C ITAA1997 387-165 ITAA1997 387-170(3) ITAA1997 387-185 ITAA1997 995-1(1)
Subject references: carrying on a business commencement of business fee expenses interest expenses management fees expenses primary production primary production 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