Product Ruling

PR 1999/46W

Income tax: Pineplan Managed Investment Scheme

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FOI status:

May be released

Notice of Withdrawal

Product Ruling PR 1999/46 is withdrawn with effect from today.

The promoter advised that the project did not proceed.

Commissioner of Taxation
14 February 2001

References

ATO references:
NO T2000/4313

Related Rulings/Determinations:

PR 98/1
TD 93/34
TR 92/1
TR 92/20
TR 97/11
TR 97/16
TR 97/D17

Subject References:
afforestation expenses
carrying on a business
commencement of business
fee expenses
forestry
interest expenses
management fees expenses
plantation forestry
product rulings
public rulings
primary production
primary production expenses
producing assessable income
tax avoidance
tax benefits under tax avoidance schemes
tax shelters
tax shelters project

Legislative References:
ITAA1936 82KL
ITAA1936 82KL(1)
ITAA1936 82KZM
ITAA1936 Pt IVA
ITAA1936 177A
ITAA1936 177C
ITAA1936 177D
ITAA1997 8-1
ITAA1997 25-25

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

FC of T v. Brand
(1995) 31 ATR 326
95 ATC 4633
Ronpibon Tin NL v. FC of T
(1949) 78 CLR 47