Product Ruling PR 2000/46W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/46 is withdrawn with effect from today. An Addendum on the application of the Non Commercial Loss provisions has issued and the Project is no longer being sold. Commissioner of Taxation 27 June 2001

Related rulings: PR 1999/95 TR 92/1 TR 97/11 TR 97/16 TD 93/34 TR 98/22 TD 93/34 TR 92/20
Legislative references: ITAA 1997 6-5 ITAA 1997 8-1 ITAA 1997 27-5 ITAA 1997 27-30 ITAA 1997 Div 35 ITAA 1997 35-10 ITAA 1997 35-10(4) ITAA 1997 35-30 ITAA 1997 35-35 ITAA 1997 35-40 ITAA 1997 35-45 ITAA 1997 35-55 ITAA 1997 35-55(1) ITAA 1997 35-55(1)(b) ITAA 1997 Pt 3-1 ITAA 1997 960-Q ITAA 1936 82KL ITAA 1936 82KZM ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1936 Pt IVA TAA 1953 Pt IVAAA Copyright Act 1968
Case references: Coles Myer Finance Ltd v. Federal Commissioner of Taxation (1993) 176 CLR 640 93 ATC 4214 (1993) 25 ATR 95
Subject references: carrying on a business commencement of business afforestation management fee expenses producing assessable income public rulings schemes and shams taxation administration tax avoidance tax benefits under tax avoidance schemes tax shelters