Product Ruling

PR 1999/95W

Income tax and fringe benefits tax: Product Rulings system

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Product Ruling PR 1999/95 is withdrawn with effect from today.

1. Product Ruling PR 1999/95 outlined the Product Ruling system and the relevant administrative laws that apply.

2. Product Ruling PR 1999/95 is being replaced by Product Ruling PR 2007/71.

3. The replacement ruling:

•

takes into account changes in legislation and relevant court decisions since PR 1999/95 was issued;

•

sets out what a Product Ruling is; and

•

updates the requirements for submitting a Product Ruling application.

Commissioner of Taxation
25 July 2007

References

ATO references:
NO 2006/20258

Subject References:
product rulings
public rulings
taxation administration

Legislative References:
ITAA 1936 Pt III Div 13
TAA 1953 14ZAAA
TAA 1953 14ZAAD
TAA 1953 14ZAAF
TAA 1953 Sch 1 357-55
TAA 1953 Sch 1 357-75(1)
TAA 1953 Sch 1 Div 358
TAA 1953 Sch 1 358-5(1)
PGBA Act 2000 8