Product Ruling

PR 2000/23W

Income Tax: Emerald Hills Cattle Project

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FOI status:

Notice of Withdrawal

Product Ruling PR 2000/23 is withdrawn with effect from today.

The Project did not commence as it did not achieve the minimum subscription required. Product Ruling PR 2000/23 does not rule on the income tax consequences for any taxpayer.

Commissioner of Taxation
22 August 2001

References

ATO references:
NO T2001/11348

Related Rulings/Determinations:

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

Subject References:
carrying on a business
commencement of business
fee expenses
interest expenses
management fees expenses
producing assessable income
product rulings
public rulings
schemes and shams
taxation administration
tax avoidance

Legislative References:
ITAA 1936 82KL
ITAA 1936 82KZM
ITAA 1936 Pt IVA
ITAA 1936 177A
ITAA 1936 177C
ITAA 1936 177D
ITAA 1997 6-5
ITAA 1997 8-1
ITAA 1997 27-5
ITAA 1997 27-30
ITAA 1997 995-1(1)
TAA 1953 Pt IVAAA
Copyright Act 1968