Product Ruling

PR 1999/28W

Income tax: Karri Oak Vineyard Project No 2

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FOI status:

Notice of Withdrawal

Product Ruling PR 1999/28 is withdrawn with effect from today.

An addendum on the application of the Non Commercial Loss provisions has issued and the Project is no longer being sold.

Commissioner of Taxation
7 November 2001

References

ATO references:
NO T2001/014151

Related Rulings/Determinations:

IT 2001
TR 92/1
TR 92/20
TR 94/25
TR 95/33
TR 97/11
TR 97/16
PR 98/1
TD 93/34

Subject References:
carrying on a business
commencement of business
fee expenses
interest expenses
management fee 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:
ITAA36 82KL
ITAA36 82KL(1)
ITAA36 82KZM
ITAA36 Pt IVA
ITAA36 177A
ITAA36 177C
ITAA36 177D
ITAA97 6-5
ITAA97 8-1
ITAA97 8-1(1)(a)
ITAA97 8-1(1)(b)
ITAA97 8-1(2)
ITAA97 Div 35
ITAA97 35-10
ITAA97 35-10(2)
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)
ITAA97 35-55(2)
ITAA97 Pt 2-25
ITAA97 Pt 3-1
ITAA97 118-25(1)(a)
TAA 1953 Pt IVAAA
Copyright Act 1968

Case References:
Coles Myer Finance Ltd v. Federal Commissioner of Taxation
(1993) 176 CLR 640
(1993) 25 ATR 95
93 ATC 4214