Product Ruling PR 2000/90W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/90 is withdrawn with effect from today. This Product Ruling did not include Goods and Services Tax within Growers payments. In order to alleviate any confusion in relation to the fees payable by Growers PR 2000/90 is withdrawn with effect from today. Commissioner of Taxation 23 August 2000 This Ruling has been replaced by PR 2000/102.

Related rulings: IT 175 TR 92/1 TR 92/20 TR 97/11 TR 97/16 TD 93/34 TR 98/22 PR 1999/95
Legislative references: ITAA 1936 51(1) ITAA 1936 82KH(1) ITAA 1936 82KH(1F)(b) ITAA 1936 82KL ITAA 1936 82KL(1) ITAA 1936 82KZL ITAA 1936 82KZM ITAA 1936 Pt IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1936 177D(b) ITAA 1997 6-5 ITAA 1997 8-1 ITAA 1997 8-1(2)(a) ITAA 1997 27-5 ITAA 1997 35-10 ITAA 1997 35-10(2) ITAA 1997 35-10(3) 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)(a) ITAA 1997 35-55(1)(b) ITAA 1997 Subdiv 42-C ITAA 1997 42-15 ITAA 1997 42-18 ITAA 1997 42-25 ITAA 1997 42-118 ITAA 1997 42-125 ITAA 1997 42-160 ITAA 1997 42-160(3) ITAA 1997 42-165 ITAA 1997 42-165(2A) ITAA 1997 42-345 ITAA 1997 Subdiv 387-A ITAA 1997 387-55 ITAA 1997 387-60 ITAA 1997 Subdiv 387-B ITAA 1997 387-125 ITAA 1997 387-130 ITAA 1997 387-150 ITAA 1997 Subdiv 387-C ITAA 1997 387-165 ITAA 1997 387-170(3) ITAA 1997 387-175 ITAA 1997 387-185 ITAA 1997 Subdiv 960-Q ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350 ITAA 1997 995-1(1)
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