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Product Ruling

PR 1999/14W

Income tax: Heydon Park Tea Tree 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:

May be releasedFOI number: I 1018467

Preamble

The number, subject heading, and the 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 This Product Ruling is withdrawn and ceases to have effect on 18 May 1999. The Ruling continues to apply, in respect of the tax law(s) ruled upon, to all persons within the specified class who enter into the specified arrangement during the term of the Ruling. Thus, the Ruling continues to apply to those persons, even following its withdrawal, for arrangements entered into prior to withdrawal of the Ruling. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.

Commissioner of Taxation
28 April 1999

No draft issued

References

ATO references:
NO 99/5303-5
BO

ISSN 1441-1172

Related Rulings/Determinations:

PR 1998/1
TR 92/1
TR 97/11
TR 97/16
TR 94/25
TD 93/34

Subject References:
carrying on a business
commencement of business
fee expenses
management fees 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 82KH(1)
ITAA36 82KH(1F)(b)
ITAA36 82KL
ITAA36 82KL(1)
ITAA36 82KZM
ITAA36 Pt IVA
ITAA36 177A
ITAA36 177C
ITAA36 177D
ITAA97 6-5
ITAA97 8-1
ITAA97 387-A
ITAA97 387-55
ITAA97 387-60
ITAA97 387-C
ITAA97 387-165
ITAA97 387-170
ITAA97 387-170(3)
ITAA97 387-185

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


Charles Moore & Co (WA) Pty Ltd v. FC of T
(1956) 95 CLR 344

Cliffs International Inc v. FC of T
(1979) 9 ATR 507
77 ATC 4216

Coles Myer Finance Ltd v. FC of T
(1993) 176 CLR 640
93 ATC 4214
(1993) 25 ATR 95

Colonial Mutual Life Assurance Society Ltd v. FC of T
(1953) 89 CLR 428

FC of T v. Brand
(1995) 31 ATR 326
95 ATC 4633

FC of T v. Maddalena
(1971) 2 ATR 541
71 ATC 4161

FC of T v. Osborne
(1990) 21 ATR 888
90 ATC 4889

FC of T v. Raymor (NSW) Pty Ltd
(1990) 21 ATR 458
90 ATC 4461

FC of T v. Riverside Road Lodge Pty Ltd (in Liq)
(1990) 23 FCR 305
(1990) 21 ATR 499
90 ATC 4567

FC of T v. Darcy Peter Smith
(1981) 11 ATR 538
81 ATC 4114

FC of T v. South Australian Battery Makers Pty Ltd
(1978) 140 CLR 645

Fletcher & Ors v. FC of T
(1991) 22 ATR 613
90 ATC 4559

Lodge v. FC of T
(1972) 128 CLR 171
3 ATR 254

Magna Alloys & Research Pty Ltd v. FC of T
(1980) 49 FLR 183
(1980) 11 ATR 276

Nilsen Development Laboratories Pty Ltd & Ors v. FC of T
(1981) 11 ATR 505
81 ATC 4031

NMRSB Ltd & Ors v. FC of T
(1998) 38 ATR 308
98 ATC 4188

Ronpibon Tin NL and Tongkah Compound NL v. FC of T
(1949) 78 CLR 47

Steele v. DC of T
[1999] HCA 7

Softwood Pulp & Paper Ltd v. FC of T
(1976) 7 ATR 101
76 ATC 4439

Sun Newspapers Ltd and Associated Newspapers Ltd v. FC of T
(1938) 61 CLR 337

PR 1999/14W history
  Date: Version: Change:
  28 April 1999 Original ruling  
You are here 18 May 1999 Withdrawn  

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