Product Ruling
PR 2001/159W
Income tax: Timber Capital Plantation Prospectus 1999
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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:
may be releasedPreamble
| 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. |
Withdrawal
1. This Product Ruling is withdrawn and ceases to have effect after 30 June 2002. Even following its withdrawal, this Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who, between 12 May 1999 and 30 June 1999, entered into the specified arrangement that is set out in paragraphs 12 to 31 of Product Ruling PR 1999/20. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.
Commissioner of Taxation
28 November 2001
Not previously issued in draft form
References
ATO references:
NO 99/11496-4
Related Rulings/Determinations:
PR 1999/20
PR 1999/95
TR 92/1
TR 92/20
TR 97/16
TD 93/34
Subject References:
carrying on a business
commencement of business
fee expenses
interest expenses
management fees
producing assessable income
product rulings
public rulings
taxation administration
tax avoidance
tax benefits under tax avoidance schemes
tax shelters
tax shelters project
Legislative References:
TAA 1953 Part IVAAA
ITAA 1997 Div 35
ITAA 1997 35-10
ITAA 1997 35-10(2)
ITAA 1997 35-10(3)
ITAA 1997 35-10(4)
ITAA 1997 35-30
ITAA 1997 35-35
ITAA 1997 35-40
ITAA 1997 35-45
ITAA 1997 35-55
ITAA 1997 35-55(1)
ITAA 1997 35-55(1)(a)
ITAA 1997 35-55(1)(b)
ITAA 1997 35-55(2)
| Date: | Version: | Change: | |
| 28 November 2001 | Original ruling | ||
| You are here | 1 July 2002 | Withdrawn | |
| 12 February 2014 | Consolidated withdrawal | Addendum |