Product Ruling PR 2000/86W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2000/86 is withdrawn with effect from today. The Ruling is withdrawn because the applicant does not intend to implement the project.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. Commissioner of Taxation 31 January 2001

Related rulings: PR 1999/95 TR 92/1 TR 97/16 TR 92/20 TD 93/34 TR 98/22 TR 97/11 TR 94/13
Legislative references: ITAA 1997 6-5 ITAA 1997 6-10 ITAA 1997 8-1 ITAA 1997 27-5 ITAA 1997 387-125 ITAA 1997 387-165 ITAA 1997 387-355 ITAA 1997 995-1 ITAA 1936 82KZM ITAA 1936 82KL ITAA 1936 Part IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D
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