Product Ruling PR 1999/61W
Status: withdrawn








Withdrawal notice: Product Ruling PR 1999/61 is withdrawn with effect from today. The Project is no longer being sold. Commissioner of Taxation 30 May 2001

Related rulings: IT 175 PR 98/1 TR 92/1 TR 92/20 TR 97/11 TR 97/16 TR 98/22 TD 93/34
Legislative references: ITAA1936 82KL ITAA1936 82KZL ITAA1936 82KZM ITAA1936 82KZM(1)(b)(ii) ITAA1936 97 ITAA1936 Pt IVA ITAA1936 177A ITAA1936 177C ITAA1936 177D ITAA1997 6-5 ITAA1997 8-1 ITAA1997 8-1(1)(a) ITAA1997 8-1(1)(b) ITAA1997 8-1(2) ITAA1997 Div 35 ITAA1997 35-10 ITAA1997 35-10(4) ITAA1997 35-30 ITAA1997 35-35 ITAA1997 35-40 ITAA1997 35-45 ITAA1997 35-55 ITAA1997 35-55(1) ITAA1997 35-55(1)(b) ITAA1997 42-15 ITAA1997 42-160 ITAA1997 42-165 ITAA1997 70-35 ITAA1997 387-55 ITAA1997 Subdiv 387-B ITAA1997 387-125 ITAA1997 Subdiv 387-C ITAA1997 387-165 ITAA1997 387-175 ITAA1997 387-185 ITAA1997 Subdiv 387-E ITAA1997 387-355 ITAA1997 387-360 TAA 1953 Pt IVAAA Copyright Act 1968
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