Product Ruling

PR 1999/25W

Income tax: Tasmanian Forest Trust No 7 Project

• 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:

Notice of Withdrawal

Product Ruling PR 1999/25 is withdrawn with effect from today.

Addendum on Non Commercial Loss provisions has issued and the Project is no longer being sold.

Commissioner of Taxation
20 June 2001

This Ruling has been previously released as PR 2000/14

References

ATO references:
NO T2000/13746

Related Rulings/Determinations:

PR 98/1
TR 92/1
TR 92/20
TR 94/26
TR 97/7
TR 97/11
TR 97/16
TD 93/34

Subject References:
afforestation expenses
carrying on a business
commencement of business
fee expenses
forestry
interest expenses
management fees expenses
plantation forestry
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
timber industry

Legislative References:
ITAA1936 82KH
ITAA1936 82KH(1)
ITAA1936 82KL
ITAA1936 82KZL
ITAA1936 82KZL(1)
ITAA1936 82KZM
ITAA1936 82KZM(1)
ITAA1936 Pt IVA
ITAA1936 177A
ITAA1936 177C
ITAA1936 177D
ITAA1997 8-1
ITAA97 Div 35
ITAA97 35-10
ITAA97 35-10(4)
ITAA97 35-30
ITAA97 35-35
ITAA97 35-40
ITAA97 35-45
ITAA97 35-55
ITAA97 35-55(1)
ITAA97 35-55(1)(b)
TAA 1953 Pt IVAAA
Copyright Act 1968