Product Ruling

PR 1999/41W

Income tax: Chateau Xanadu Vineyards

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FOI status:

May be released

Notice of Withdrawal

Product Ruling PR 1999/41 is withdrawn with effect from today.

The Project is no longer selling any interests. The Product Ruling still rules on the income tax consequences for those taxpayers who entered the Project under the terms of the arrangement outlined in PR 1999/41.

Commissioner of Taxation
14 November 2001

References

ATO references:
NO T2001/014151

Related Rulings/Determinations:

IT 175
PR 98/1
TR 92/1
TR 92/20
TR 94/25
TR 95/33
TR 97/11
TR 97/16
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:
ITAA1936 51(1)
ITAA1936 82KH(1)
ITAA1936 82KH(1F)(b)
ITAA1936 82KL
ITAA1936 82KL(1)
ITAA1936 82KZM
ITAA1936 Pt IVA
ITAA1936 177A
ITAA1936 177C
ITAA1936 177D
ITAA1997 6-5
ITAA1997 8-1
ITAA1997 8-1(1)(a)
ITAA1997 8-1(1)(b)
ITAA1997 Div 35
ITAA1997 35-10
ITAA1997 35-10(2)
ITAA1997 35-10(4)
ITAA1997 35-30
ITAA1997 35-35
ITAA1997 35-40
ITAA1997 35-45
ITAA1997 35-55
ITAA1997 35-55(1)
ITAA1997 35-55(1)(b)
ITAA1997 35-55(2)
ITAA1997 Div 42
ITAA1997 42-15
ITAA1997 42-125
ITAA1997 Pt 3-1
ITAA1997 Subdiv 387-B
ITAA1997 387-125
ITAA1997 Sudbdiv 387-C
ITAA1997 387-165
ITAA1997 387-185
TAA 1953 Pt IVAAA
Copyright Act 1968

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

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