Product Ruling PR 2000/13W
Status: withdrawn
Date of withdrawal: 27 Septemeber 2001







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Withdrawal notice: This Ruling has been withdrawn on 27 Septemeber 2001 and replaced by PR 2000/103. Commissioner of Taxation 15 March 2000 Not previously issued in draft form This Ruling has been replaced by PR 2000/103.

Related rulings: TR 92/1 TR 92/20 TR 97/11 TR 97/16 TD 93/34 TR 98/22 PR 1999/95
Legislative references: ITAA 1936 51(1) ITAA 1936 82KH(1) ITAA 1936 82KH(1F)(b) ITAA 1936 82KJ ITAA 1936 82KK ITAA 1936 82KL ITAA 1936 82KL(1) ITAA 1936 82 KZL ITAA 1936 82KZM ITAA 1936 82KZMA ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 Pt IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1997 6-5 ITAA 1997 8-1 ITAA 1997 8-1(2)(a) ITAA 1997 25-25 ITAA 1997 27-5 ITAA 1997 27-30 ITAA 1997 42-15 ITAA 1997 42-118 ITAA 1997 42-125 ITAA 1997 42-160 ITAA 1997 42-165 ITAA 1997 42-345 ITAA 1997 43-10 ITAA 1997 110-125 ITAA 1997 Subdiv 387-B ITAA 1997 387-125 ITAA 1997 387-130 ITAA 1997 387-150 ITAA 1997 Subdiv 387-D ITAA 1997 387-305 ITAA 1997 387-310 ITAA 1997 Subdiv 960-Q ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350 ITAA 1997 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