Product Ruling PR 2000/23W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/23 is withdrawn with effect from today. The Project did not commence as it did not achieve the minimum subscription required. Product Ruling PR 2000/23 does not rule on the income tax consequences for any taxpayer. Commissioner of Taxation 22 August 2001

Related rulings: TR 92/1 TR 92/20 TR 97/11 TR 97/16 TR 98/22 TD 93/34
Legislative references: ITAA 1936 82KL ITAA 1936 82KZM ITAA 1936 Pt IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1997 6-5 ITAA 1997 8-1 ITAA 1997 27-5 ITAA 1997 27-30 ITAA 1997 995-1(1) TAA 1953 Pt IVAAA Copyright Act 1968
Subject references: carrying on a business commencement of business fee expenses interest expenses management fees expenses producing assessable income product rulings public rulings schemes and shams taxation administration tax avoidance