Product Ruling

PR 1999/8W

Income tax: Australian Hardwood Management Project No 2

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FOI status:

Notice of Withdrawal

Product Ruling PR 1999/8 is withdrawn with effect from today.

Addendum on Non Commercial Loss provisions issued and the project is no longer being sold.

Commissioner of Taxation
21 February 2001

References

ATO references:
NO T2000/4313

Related Rulings/Determinations:

PR 1998/1
TR 92/1
TR 92/20
TR 97/11
TR 97/16
TD 93/34
TD 97/D17

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

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