Product Ruling

PR 2000/86W

Income tax: Australian Premium Coffee Project

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FOI status:

Notice of Withdrawal

Product Ruling PR 2000/86 is withdrawn with effect from today.

The Ruling is withdrawn because the applicant does not intend to implement the project.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.

Commissioner of Taxation
31 January 2001

References

ATO references:
NO T2000/13746

Related Rulings/Determinations:

PR 1999/95
TR 92/1
TR 97/16
TR 92/20
TD 93/34
TR 98/22
TR 97/11
TR 94/13

Subject References:
capital expenses
carrying on a business
commencement of business
fee expenses
horticulture
insurance 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 1997 6-5
ITAA 1997 6-10
ITAA 1997 8-1
ITAA 1997 27-5
ITAA 1997 387-125
ITAA 1997 387-165
ITAA 1997 387-355
ITAA 1997 995-1
ITAA 1936 82KZM
ITAA 1936 82KL
ITAA 1936 Part IVA
ITAA 1936 177A
ITAA 1936 177C
ITAA 1936 177D