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Product Ruling

PR 1999/87W

Income tax: tax consequences for investors in the proposed IMAX film 'AUSTRALIA: Land Beyond Time'

  • 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 releasedFOI number: I 1020312

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.

Withdrawal

1. This Product Ruling has been withdrawn on 29 March 2000 and replaced by PR 2000/24.

Commissioner of Taxation
29 June 1999

Not previously released to the public in draft form

This Ruling has been replaced by PR 2000/24.

References

ATO references:
NO 99/8952-8

ISSN 1441 - 1172

Related Rulings/Determinations:

PR 98/1
TR 92/20
TD 93/34
IT 2111

Subject References:
Australian films
Film income
Film industry
Interest expenses
Product Rulings
Public Rulings
Tax avoidance
Tax administration

Legislative References:
ITAA 1936 10BA
ITAA 1936 26AG
ITAA 1936 124ZAA
ITAA 1936 124ZAA(6)
ITAA 1936 124ZAB
ITAA 1936 124ZAB(10)
ITAA 1936 124ZAC
ITAA 1936 124ZADA
ITAA 1936 124ZADA(1)
ITAA 1936 124ZADA(2)
ITAA 1936 124ZAFA
ITAA 1936 124ZAFA(1)(a)
ITAA 1936 124ZAFA(1)(b)(i)
ITAA 1936 124ZAFA(1)(c)(i)
ITAA 1936 124ZAFA(1)(c)(ii)
ITAA 1936 124ZAFA(1)(d)(iii)
ITAA 1936 124ZAFA(1)(d)(iv)
ITAA 1936 124ZAFA(2)
ITAA 1936 124ZAJ
ITAA 1936 124ZAJ(1)
ITAA 1936 124ZAM
ITAA 1936 124ZAM(1)
ITAA 1936 124ZAM(2)
ITAA 1936 124ZAM(3)
ITAA 1936 124ZAO(2)
ITAA 1936 124ZAO(3)
ITAA 1936 Part IVA
ITAA 1997 8-1
ITAA 1997 104-10
ITAA 1997 118-30

PR 1999/87W history
  Date: Version: Change:
  29 June 1999 Original ruling  
You are here 29 March 2000 Withdrawn  

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