Product Ruling

PR 1999/58W

Income tax: Brooklyn Park Olive Groves

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FOI status:

Notice of Withdrawal

Product Ruling PR 1999/58 is withdrawn.

The applicant is proposing changes to the arrangement that, if implemented, will be materially different to that which is described in the Product Ruling. As a result, there will be no class of persons to which the arrangement applies. The Ruling is withdrawn with the applicant's consent.

Commissioner of Taxation
21 July 1999

References

ATO references:
NO 99/3506-1

Related Rulings/Determinations:

PR 98/1
TR 92/1
TR 92/20
TR 97/11
TR 97/16
TD 93/34

Subject References:
carrying on a business
commencement of business
fee expenses
interest 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 82KL
ITAA1936 82KZM
ITAA1936 Pt IVA
ITAA1936 177A
ITAA1936 177C
ITAA1936 177D
ITAA1997 6-5
ITAA1997 8-1
ITAA1997 Subdiv 387-A
ITAA1997 387-55
ITAA1997 387-60
ITAA1997 Subdiv 387-B
ITAA1997 387-125
ITAA1997 387-130
ITAA1997 Subdiv 387-C
ITAA1997 387-165
ITAA1997 387-170(3)
ITAA1997 387-185
ITAA1997 995-1(1)