Product Ruling PR 2000/21

PR 2000/21W

Income tax: Stoneham Estate Vineyard Project

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FOI status:

Notice of Withdrawal

Product Ruling PR 2000/21 is withdrawn with effect from today.

The Project did not meet minimum subscription and therefore did not proceed. The Product Ruling is withdrawn with the Applicant's consent.

Commissioner of Taxation
11 October 2000

References

ATO references:
NO T2000/4313

Related Rulings/Determinations:

PR 1999/95
TR 92/1
TR 92/20
TR 94/25
TR 98/22
TR 97/11
TR 97/16
TD 93/34
IT 2001

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:
ITAA 1936 82KH(1)
ITAA 1936 82KH(1F)(b)
ITAA 1936 82KL
ITAA 1936 82KL(1)
ITAA 1936 82KZM
ITAA 1936 82KZMA
ITAA 1936 82KZMA (b) (ii)
ITAA 1936 82KZMA(4)
ITAA 1936 82KZMB
ITAA 1936 82KZMB(2)
ITAA 1936 82KZMB(3)
ITAA 1936 82KZMB(5)
ITAA 1936 82KZMB(7)
ITAA 1936 82KZMC
ITAA 1936 82KZMC(1)
ITAA 1936 82KZMC(3)
ITAA 1936 82KZMD
ITAA 1936 82KZMD (2)
ITAA 1936 Pt IIIAA
ITAA 1936 Pt IVA
ITAA 1936 177A
ITAA 1936 177C
ITAA 1936 177D
ITAA 1997 6-5
ITAA 1997 8-1
ITAA 1997 8-1(1)(a)
ITAA 1997 8-1(1)(b)
ITAA 1997 8-1(2)
ITAA 1997 27-5
ITAA 1997 27-30
ITAA 1997 42-15
ITAA 1997 42-25
ITAA 1997 Subdiv 42-C
ITAA 1997 42-118
ITAA 1997 42-160(1)
ITAA 1997 42-125
ITAA 1997 42-160(3)
ITAA 1997 42-165(1)
ITAA 1997 42-165(2A)
ITAA 1997 Subdiv 42-K
ITAA 1997 42-345
ITAA 1997 Pt 2-25
ITAA 1997 Pt 3-1
ITAA1997 Subdiv 387-B
ITAA 1997 387-125
ITAA 1997 387-165
ITAA 1997 387-170(3)
ITAA 1997 387-175
ITAA 1997 387-185
ITAA 1997 Subdiv 960-Q
ITAA 1997 960-335
ITAA 1997 960-340
ITAA 1997 960-345
ITAA 1997 960-350
TAA 1953 Pt IVAAA
Copyright Act 1968

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