Product Ruling

PR 2000/64W

Income tax: Carina Park Almond Project

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FOI status:

Notice of Withdrawal

Product Ruling PR 2000/64 is withdrawn with effect from today.

The Project is no longer being sold.

Commissioner of Taxation
30 May 2001

This Ruling has been previously released as PR 2000/9

References

ATO references:
NO T2000/13746

Related Rulings/Determinations:

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

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 1936 318
ITAA 1997 6-5
ITAA 1997 8-1
ITAA 1997 8-1(1)(a)
ITAA 1997 8-1(1)(b)
ITAA 1997 27-5
ITAA 1997 27-30
ITAA 1997 387-B
ITAA 1997 387-125
ITAA 1997 387-130
ITAA 1997 387-140
ITAA 1997 387-C
ITAA 1997 387-165
ITAA 1997 387-170
ITAA 1997 387-170(3)
ITAA 1997 387-175
ITAA 1997 387-185
ITAA 1997 995-1(1)