Product Ruling

PR 2004/103W

Income tax: Margaret River Wine Business Project - 1999

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 released

Preamble

The number, subject heading, 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 This Product Ruling is withdrawn and ceases to have effect after 30 June 2005. Even following its withdrawal, this Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who, between 19 May 1999 and 31 December 1999, entered into the specified arrangement that is set out in paragraphs 12 to 26 of Product Ruling PR 1999/29. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.

Commissioner of Taxation
10 November 2004

Not previously released in draft form

References

ATO references:
NO 2004/1411

ISSN: 1441-1172

Related Rulings/Determinations:

PR 1999/29
PR 1999/95
TR 92/1
TR 92/20
TR 97/16
TR 2001/14
TD 93/34

Subject References:
commissioner's discretion
non commercial loss
product rulings

Legislative References:
ITAA 1997 Div 35
ITAA 1997 35-10
ITAA 1997 35-10(2)
ITAA 1997 35-55
ITAA 1997 35-55(1)(b)
TAA 1953 Pt IVAAA
Copyright Act 1968

PR 2004/103W history

	Date:	Version:	Change:
	10 November 2004	Original ruling
You are here	1 July 2005	Withdrawn

Copyright notice

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