Product Ruling PR 1999/80W
Status: withdrawn








Withdrawal notice: Product Ruling PR 1999/80 is withdrawn with effect from today. The Project did not commence. Product Ruling PR 1999/80 does not rule on the income tax consequences for any taxpayer. Commissioner of Taxation 22 August 2001

Related rulings: PR 98/1 TR 92/1 TR 92/20 TR 94/8 TR 97/11 TR 97/16 TD 92/113 TD 93/34
Legislative references: ITAA1936 82KH(1) ITAA1936 82KH(1F)(b) ITAA1936 82KL ITAA1936 82KL(1) ITAA1936 82KZM ITAA1936 Pt IVA ITAA1936 177A ITAA1936 177C ITAA1936 177D ITAA1936 177D(b) ITAA1997 6-5 ITAA1997 8-1 ITAA1997 387-A ITAA1997 387-55 ITAA1997 387-60 ITAA1997 387-B ITAA1997 387-125 ITAA1997 387-C ITAA1997 387-165 ITAA1997 387-170 ITAA1997 387-170(3) ITAA1997 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