Product Ruling
PR 1999/32W
Income tax: Paulownia Forestry Project No 2
-
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 1015652Preamble
| 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 This Product Ruling is withdrawn and ceases to have effect after 30 June 2001. 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 change in the arrangement or in the persons' involvement in the arrangement.
Commissioner of Taxation
19 May 1999
No draft issued
References
ATO references:
NO 99/113-9
Related Rulings/Determinations:
PR 98/1
TR 92/1
TR 92/20
TR 97/11
TR 97/16
TD 98/22
Subject References:
afforestation activities
afforestation scheme
business income
carrying on a business
forestry practice
management fees
minimum stocking density
primary production
product rulings
public rulings
taxation administration
tax avoidance
Legislative References:
ITAA97 8-1
ITAA36 82KK
ITAA36 82KL
ITAA36 82KZM
ITAA36 Part IVA
ITAA36 177A
ITAA36 177C
ITAA36 177D
| Date: | Version: | Change: | |
| 19 May 1999 | Original ruling | ||
| You are here | 1 July 2001 | Withdrawn |