Product Ruling
PR 2000/6W
Income tax: deductibility of interest incurred on borrowings under the Macquarie Geared Equities Investment Facility
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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 1020984Preamble
| 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
1. This Ruling has been withdrawn on 7 June 2000 and replaced by PR 2000/70.
Commissioner of Taxation
1 March 2000
Not previously issued in draft form
This Ruling has been replaced by PR 2000/70.
References
ATO references:
NO 99/1646-0
Related Rulings/Determinations:
TR 92/1
TR 92/20
TR 95/33
TR 97/16
TD 93/34
PR 1999/95
Subject References:
Financial products
interest expenses
prepaid expenses
product rulings
public rulings
taxation administration
tax avoidance
Legislative References:
ITAA 1936 51AAA
ITAA 1936 82KZM
ITAA 1936 82KL
ITAA 1936 Pt IVA
ITAA 1997 8-1
| Date: | Version: | Change: | |
| 1 March 2000 | Consolidated ruling | Replaced | |
| You are here | 7 June 2000 | Withdrawn |