Product Ruling

PR 2000/76W

Income tax: Magarey Wine Grape Project

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FOI status:

Notice of Withdrawal

Product Ruling PR 2000/76 is withdrawn with effect from today.

The Ruling is withdrawn because the applicant does not intend to implement the project. As such, there is no class of persons to which the arrangement applies.

The Product Ruling is withdrawn with the applicant's consent.

Commissioner of Taxation
15 November 2000

References

ATO references:
NO 99/15852-2; 99/6224-7

Related Rulings/Determinations:

PR 2000/21E
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 82KL
TAA 1936 82KZM
ITAA 1936 82KZMA
ITAA 1936 82KZMB
ITAA 1936 82KZMC
ITAA 1936 82KZMD
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(2)
ITAA 1997 27-5
ITAA 1997 27-30
ITAA 1997 Subdiv 387-C
ITAA 1997 387-165
ITAA 1997 387-170
ITAA 1997 387-170(3)
ITAA 1997 387-185