Product Ruling PR 1999/91W
Status: withdrawn








Withdrawal notice: Product Ruling PR 1999/91 is withdrawn with effect from today. The Ruling is withdrawn because the applicant does not intend to implement the project. As such, there is no class of persons to which the arrangement applies. The Product Ruling is withdrawn with the applicant's consent. Commissioner of Taxation 15 December 1999

Related rulings: PR 98/1 TR 92/20 TR 97/11 TD 93/34
Legislative references: ITAA1936 82KH(1) ITAA1936 82KH(1F)(b) ITAA1936 82KL ITAA1936 82KL(1) ITAA1936 82KZM ITAA1936 Pt IVA ITAA1936 177A ITAA1936 177C ITAA1936 177D ITAA1997 6-5 ITAA1997 6-10 ITAA1997 8-1 ITAA1997 8-1(2) ITAA1997 8-1(2)(a) ITAA1997 387-B ITAA1997 387-125 ITAA1997 387-C ITAA1997 387-165 ITAA1997 387-170(3) ITAA1997 995-1 ITAA1997 995-1(1)
Subject references: capital expenses carrying on a business commencement of business fee expenses horticulture insurance 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