Product Ruling
PR 1999/4
Income tax: Queensland Paulownia Forests Project No 3
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Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
May be releasedFOI number: I 1018236| Subject | Paragraph |
|---|---|
| What this Ruling is about | |
| Date of effect | |
| Withdrawal | |
| Arrangement | |
| Ruling | |
| Explanations | |
| Detailed contents list |
Preamble
| The number, subject heading, and the
What this Product Ruling is about
(including
Tax law(s), Class of persons
and
Qualifications
sections),
Date of effect, Withdrawal, Arrangement
and
Ruling
parts of this document are a 'public ruling' in terms of Part IVAAA of the
Taxation Administration Act 1953
. Product Ruling PR 1999/95 explains Product Rulings and Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a public ruling and how it is binding on the Commissioner.
[Note: This is a consolidated version of this document. Refer to the Tax Office Legal Database (http://law.ato.gov.au) to check its currency and to view the details of all changes.] |
Notice of Partical Withdrawal
1. This Product Ruling is withdrawn and ceases to have effect after 30 June 2001. The Ruling continues to apply, in respect of the tax law(s) ruled upon, to all persons within the specified class who enter into the specified arrangement during the term of the Ruling. Thus, the Ruling continues to apply to those persons, even following its withdrawal, who entered into the specified arrangement prior to withdrawal of the Ruling. This is subject to there being no change in the arrangement or in the persons' involvement in the arrangement.
Commissioner of Taxation
10 February 1999
No draft issued
References
ATO references:
NO 98/8350-9
BO PUL 84105
Related Rulings/Determinations:
PR 1998/1
TR 92/1
TR 97/11
TR 97/16
TD 93/34
Subject References:
afforestation expenses
carrying on a business
commencement of business
fee expenses
forestry
interest expenses
management fees expenses
plantation forestry
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
timber industry
Legislative References:
ITAA36 82KL
ITAA36 82KZM
ITAA36 Pt IVA
ITAA36 177A
ITAA36 177C
ITAA36 177D
ITAA97 8-1
| Date: | Version: | Change: | |
| 10 February 1999 | Original ruling | ||
| 27 June 2001 | Consolidated ruling | Addendum | |
| You are here | 1 July 2001 | Consolidated ruling | Partial Withdrawal |
| 21 May 2007 | Withdrawn |