Product Ruling
PR 2000/2W
Income tax: Macquarie Film Corporation Ltd
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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 1021204| Contents | Para |
|---|---|
| What this Product Ruling is about | |
| Date of effect | |
| Withdrawal | |
| Arrangement | |
| Ruling | |
| Explanations | |
| Detailed contents list |
Preamble
| 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
9. This Product Ruling is withdrawn and ceases to have effect after 30 June 2000. 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
16 February 2000
Not previously issued in draft form
References
ATO references:
NO 99/15318-1
Related Rulings/Determinations:
TR 92/1
TR 92/20
TD 93/34
TD 97/16
TD 98/22
PR 1999/95
Subject References:
carrying on a business
commencement of business
fee expenses
management fees 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:
ITAA1997 375-855
ITAA1997 375-855(2)
ITAA1997 375-860
ITAA 1997 375-860(1)
ITAA 1997 375-860(2)
ITAA1936 Pt IVA
ITAA1936 177A
ITAA1936 177C
ITAA1936 177D
TAA 1953 Pt IVAAA
Copyright Act 1968
| Date: | Version: | Change: | |
| 16 February 2000 | Original ruling | ||
| 19 April 2000 | Consolidated ruling | Erratum | |
| You are here | 1 July 2000 | Withdrawn |