Product Ruling PR 1999/52W
Status: withdrawn








Withdrawal notice: Product Ruling PR 1999/52 is withdrawn with effect from today. The arrangement as implemented differs from the arrangement as described in the Product Ruling. Commissioner of Taxation 1 March 2000

Related rulings: PR 98/1 TR 92/1 TR 97/11 TR 97/16 TR 94/25 TD 93/34 PR 1999/14
Legislative references: ITAA 1936 82KH(1) ITAA 1936 82KH(1F)(b) ITAA 1936 82KL ITAA 1936 82KL(1) 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 387-A ITAA 1997 387-55 ITAA 1997 387-60 ITAA 1997 387-C ITAA 1997 387-165 ITAA 1997 387-170 ITAA 1997 387-170(3) ITAA 1997 387-185
Case references: Amalgamated Zinc (de Bavay's) Ltd v. FC of T (1935) 54 CLR 295
Subject references: carrying on a business commencement of business fee 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