Product Ruling PR 2000/48W
Status: withdrawn
Date of withdrawal: 31 May 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 This Ruling has been withdrawn on 31 May 2000 and replaced by PR 2000/63. Commissioner of Taxation 19 April 2000 This Ruling has been previously released as PR 2000/4 This Ruling has been replaced by PR 2000/63.

Related rulings: TR 92/1 TR 92/20 TR 97/11 TR 97/16 TR 98/22 TD 93/34 PR 1999/95
Legislative references: ITAA 1936 82KL ITAA 1936 82KZM ITAA 1936 82KZMA(3)(c) ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 Pt IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1936 318 ITAA 1997 6-5 ITAA 1997 8-1 ITAA 1997 8-1(1)(a) ITAA 1997 8-1(1)(b) ITAA 1997 27-5 ITAA 1997 387-C ITAA 1997 387-165 ITAA 1997 387-170 ITAA 1997 387-170(3) ITAA 1997 387-175 ITAA 1997 387-185 ITAA 1997 995-1(1)
Subject references: carrying on a business commencement of business fee expenses interest expenses management fees expenses producing assessable income product rulings public rulings schemes and shams taxation administration tax avoidance