Product Ruling

PR 2002/38A - Addendum

Income tax: Vintage Park Vineyard Project

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FOI status:

may be released

Addendum

Product Ruling PR 2002/38 is amended with effect from today.

At paragraph 48 delete the third dot as follows:

•

the Commissioner is precluded from exercising the discretion under paragraph 35-55(1)(b) because of subsection 35-55(2).

At paragraph 60 delete the third sentence as follows:

Subsection 35-55(2) prevents the Commissioner exercising the discretion for these non-electing Grower beyond the year ended 30 June 2002.

Under Legislative references delete:

-

ITAA 1997 35-55(2)

Commissioner of Taxation
24 April 2002

References

ATO references:
NO T2001/007043