Product Ruling

PR 1999/80W

Income tax: Heritage Plantations Tea Tree Oil Project No 1

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FOI status:

May be released

Notice of Withdrawal

Product Ruling PR 1999/80 is withdrawn with effect from today.

The Project did not commence. Product Ruling PR 1999/80 does not rule on the income tax consequences for any taxpayer.

Commissioner of Taxation
22 August 2001

References

ATO references:
NO T2001/11348

Related Rulings/Determinations:

PR 98/1
TR 92/1
TR 92/20
TR 94/8
TR 97/11
TR 97/16
TD 92/113
TD 93/34

Subject References:
carrying on a business
commencement of business
fee expenses
management fees expenses
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

Legislative References:
ITAA1936 82KH(1)
ITAA1936 82KH(1F)(b)
ITAA1936 82KL
ITAA1936 82KL(1)
ITAA1936 82KZM
ITAA1936 Pt IVA
ITAA1936 177A
ITAA1936 177C
ITAA1936 177D
ITAA1936 177D(b)
ITAA1997 6-5
ITAA1997 8-1
ITAA1997 387-A
ITAA1997 387-55
ITAA1997 387-60
ITAA1997 387-B
ITAA1997 387-125
ITAA1997 387-C
ITAA1997 387-165
ITAA1997 387-170
ITAA1997 387-170(3)
ITAA1997 387-185

Case References:
Amalgamated Zinc (de Bavay's) Ltd v. FC of T
(1935) 54 CLR 295

Charles Moore & Co (WA) Pty Ltd v. FC of T
(1956) 95 CLR 344
Coles Myer Finance v. FC of T
(1993) 25 ATR 95
93 ATC 4214
FC of T v. Brand
(1995) 31 ATR 326
95 ATC 4633
FC of T v. Maddalena
(1971) 2 ATR 541
71 ATC 4161
FC of T v. Raymor (NSW) Pty Ltd
(1990) 21 ATR 458
90 ATC 4461
FC of T v. Riverside Road Lodge Pty Ltd (in Liq)
(1990) 23 FCR 305
(1990) 21 ATR 499
(1990) 90 ATC 4567
FC of T v. DP Smith
(1981) 11 ATR 538
81 ATC 4114
Fletcher & Ors v. FC of T
(1991) 22 ATR 613
91 ATC 4950
Lodge v. FC of T
(1972) 128 CLR 171
(1972) 3 ATR 254
72 ATC 4174
Nilsen Development Laboratories Pty Ltd v. FC of T
(1981) 11 ATR 505
81 ATC 4031
Ronpibon Tin NL and Tongkah Compound NL v. FC of T
(1949) 78 CLR 47
Steele v. DC of T
[1999] HCA 7
Softwood Pulp & Paper Ltd v. FC of T
(1976) 7 ATR 101
76 ATC 4439