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Product Ruling

PR 2005/68W

Income tax: Goulburn Valley Orchards 2000 Project (8 March 2000 - 5 December 2000)

  • 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 released

Preamble

The number, subject heading, 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 This Product Ruling is withdrawn and ceases to have effect after 30 June 2005. 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, on or after 8 March 2000 and on or before 5 December 2000, entered into the specified arrangement that is set out in paragraphs 14 to 31 of Product Ruling PR 2000/11. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.

Commissioner of Taxation
4 May 2005

Not previously issued as a draft

References

ATO references:
NO 2005/5921

ISSN: 1441-1172

Related Rulings/Determinations:

PR 2000/11
PR 2000/11A
PR 1999/95
TR 92/1
TR 92/20
TR 97/16
TR 2001/14
TD 93/34

Subject References:
non-commercial business losses
orchard industry

Legislative References:
ITAA 1997 Div 35
ITAA 1997 35-10
ITAA 1997 35-10(2)
ITAA 1997 35-55
ITAA 1997 35-55(1)(a)
ITAA 1997 35-55(1)(b)
TAA 1953 Pt IVAAA
Copyright Act 1968

PR 2005/68W history
  Date: Version: Change:
  4 May 2005 Original ruling  
You are here 1 July 2005 Withdrawn  

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