Product Ruling PR 2000/19W
Status: withdrawn


Class of entities or scheme: FOI status:






Withdrawal notice: Product Ruling PR 2000/19 is withdrawn with effect from today. This Project did not meet minimum subscription therefore did not proceed. Commissioner of Taxation 20 September 2000

Related rulings: PR 1999/95 TR 92/1 TR 92/20 TR 94/24 TR 97/11 TR 97/16 TR 98/22 TD 93/34
Legislative references: ITAA 1936 82KH(1) ITAA 1936 82KH(1F)(b) ITAA 1936 82KL ITAA 1936 82KL(1) ITAA 1936 82KZM ITAA 1936 82KZMA ITAA 1936 82KZMA(4) ITAA 1936 82KZMB ITAA 1936 82KZMB(3) ITAA 1936 82KZMB(5) ITAA 1936 82KZMB(7) ITAA 1936 82KZMC ITAA 1936 82KZMC(1) ITAA 1936 82KZMC(3) 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(1)(a) ITAA 1997 8-1(1)(b) ITAA 1997 8-1(2) ITAA 1997 27-5 ITAA 1997 27-30 ITAA 1997 Pt 2-25 ITAA 1997 960-335 ITAA 1997 960-350 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 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 schemes and shams taxation administration tax avoidance tax benefits under tax avoidance schemes tax shelters tax shelters project