Product Ruling

PR 1999/67W

Income tax: The Great Forests 1999 Project

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FOI status:

Notice of Withdrawal

Product Ruling PR 1999/67 is withdrawn with effect from today.

The arrangement, as implemented, is materially different from that described in the Product Ruling.

Commissioner of Taxation
1 March 2000

References

ATO references:
NO 99/15852-2

Related Rulings/Determinations:

TR 92/1
TR 92/20
TR 97/11
TR 97/16
TR 98/22
TD 93/34

Subject References:
afforestation expenses
carrying on a business
commencement of business
fee expenses
forestry
interest expenses
management fees expenses
plantation forestry
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
timber industry

Legislative References:
ITAA1936 82KL
ITAA1936 82KZL
ITAA1936 82KZM
ITAA1936 82KZM(1)
ITAA1936 Pt IVA
ITAA1936 177A
ITAA1936 177C
ITAA1936 177D
ITAA1997 8-1