Product Ruling

PR 2000/39W

Income tax: Barkworth Olive Groves Project No 4

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FOI status:

Notice of Withdrawal

Product Ruling PR 2000/39 is withdrawn with effect from today.

An Addendum on the application of the Non-Commercial loss provisions has issued and the Project is no longer being sold.

Commissioner of Taxation
29 June 2001

References

ATO references:
NO T2000/13746

Related Rulings/Determinations:

TD 93/34
TR 92/1
TR 92/20
TR 94/13
TR 97/11
TR 97/16
PR 1999/27
PR 1999/95

Subject References:
carrying on a business
commencement of business
fee expenses
horticulture
irrigation expenses
management fees expenses
planation forestry
primary production
primary production expenses
primary production income
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
trading stock

Legislative References:
ITAA 1997 6-5
ITAA 1997 8-1
ITAA 1997 8-1(2)(a)
ITAA 1997 27-5
ITAA 1997 27-30
ITAA 1997 Div 35
ITAA 1997 35-10
ITAA 1997 35-10(4)
ITAA 1997 35-30
ITAA 1997 35-35
ITAA 1997 35-40
ITAA 1997 35-45
ITAA 1997 35-55
ITAA 1997 35-55(1)
ITAA 1997 35-55(1)(b)
ITAA 1997 70-C
ITAA 1997 70-35
ITAA 1887 387-A
ITAA 1997 387-55
ITAA 1997 387-60
ITAA 1997 387-B
ITAA 1997 387-125
ITAA 1997 387-C
ITAA 1997 387-165
ITAA 1997 387-185
ITAA 1997 960-335
ITAA 1997 960-340
ITAA 1997 960-345
ITAA 1997 960-350
ITAA 1936 51(1)
ITAA 1936 82KH(1)
ITAA 1936 82KH(1F)(b)
ITAA 1936 82KL
ITAA 1936 82KL(1)
ITAA 1936 82KZM
ITAA 1936 82KZMA
ITAA 1936 82KZMB
ITAA 1936 82KZMC
ITAA 1936 82KZMD
ITAA 1936 Part IVA
ITAA 1936 177A
ITAA 1936 177C
ITAA 1936 177D
TAA 1953 Pt IVAAA
Copyright Act 1968

Case References:
Ronpibon Tin NL and Tongkah Compound NL v. FC of T
(1949) 8 ATD 431
(1949) 78 CLR 47