Product Ruling PR 2000/3W
Status: withdrawn
Date of withdrawal: 14 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 This Ruling has been withdrawn on 14 June 2000 and replaced by PR 2000/71. Commissioner of Taxation 16 February 2000 Not previously issued in draft form This Ruling has been replaced by PR 2000/71.

Related rulings: TR 92/1 TR 92/20 TD 93/34 PR 1999/95
Legislative references: ITAA1936 82KL ITAA1936 82KZM ITAA1936 Pt IVA ITAA1936 177A ITAA1936 177C ITAA1936 177D ITAA 1997 6-5 ITAA1997 8-1 ITAA 1997 27-5
Subject references: afforestation expenses carrying on a business commencement of business fee expenses forestry interest expenses management fees expenses plantation forestry 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 timber industry