Product Ruling PR 2000/57W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/57 is withdrawn with effect from today. The Project is no longer selling any interests. The Product Ruling still rules on the income tax consequences for those taxpayers who entered the Project under the terms of the arrangement outlined in PR 2000/57. Commissioner of Taxation 14 November 2001

Related rulings: PR 1999/95 TR 92/1 TR 97/11 TR 97/16 TR 92/20 TR 98/22 IT 175 IT 2001 TD 93/34
Legislative references: ITAA 1997 8-1 ITAA 1997 27-5 ITAA 1997 27-30 ITAA 1997 42-15 ITAA 1997 42-118 ITAA 1997 42-125 ITAA 1997 42-160 ITAA 1997 42-165 ITAA 1997 42-345 ITAA 1997 387-55 ITAA 1997 387-125 ITAA 1997 387-165 ITAA 1997 960-335 ITAA 1997 960-340 ITAA 1997 960-345 ITAA 1997 960-350 ITAA 1936 82KL ITAA 1936 82KZM ITAA 1936 82KZMB ITAA 1936 82KZMC ITAA 1936 82KZMD ITAA 1936 PtIVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D
Subject references: carrying on a business commencement of a business interest expenses harvesting expenses management fees primary production primary production expenses producing assessable income product rulings public rulings schemes tax avoidance tax benefits viticultural expenses