Product Ruling
PR 2002/38A - Addendum
Income tax: Vintage Park Vineyard Project
-
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:
may be releasedAddendum
Product Ruling PR 2002/38 is amended with effect from today.
At paragraph 48 delete the third dot as follows:
- •
- the Commissioner is precluded from exercising the discretion under paragraph 35-55(1)(b) because of subsection 35-55(2).
At paragraph 60 delete the third sentence as follows:
Subsection 35-55(2) prevents the Commissioner exercising the discretion for these non-electing Grower beyond the year ended 30 June 2002.
Under Legislative references delete:
- -
- ITAA 1997 35-55(2)
Commissioner of Taxation
24 April 2002
References
ATO references:
NO T2001/007043
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
