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Product Ruling

PR 2000/88W

Income tax: Neem Australia Project No.1

  • 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 1021083

What this Product Ruling is about
Date of effect
Withdrawal
Arrangement
Ruling
Proposed new laws
Explanations
Detailed contents list

Preamble

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 This Ruling has been withdrawn on 27 June 2001 and replaced by PR 2001/94.

Commissioner of Taxation
12 July 2000

Not previously issued in draft form

This Ruling has been replaced by PR 2001/94.

References

ATO references:
NO T2000/005835, T2001/014823

ISSN 1441 - 1172

Related Rulings/Determinations:

PR 1999/95
TR 92/1
TR 97/11
TR 97/16
TD 93/34
IT 175
TR 92/20
IT 2001

Subject References:
carrying on a business
commencement of business
horticultural
primary production
primary production expenses
management fee expenses
producing assessable income product rulings
public rulings
schemes and shams
taxation administration
tax avoidance
tax benefits under tax avoidance schemes
tax shelters

Legislative References:
ITAA 1997 8-1
ITAA 1997 27-5
ITAA 1997 387-55
ITAA 1997 387-125
ITAA 1997 387-165
ITAA 1936 82KL
ITAA 1936 82KZM
ITAA 1936 82KZMB
ITAA 1936 82KZMC
ITAA 1936 82KZMD
ITAA 1936 Pt IVA

PR 2000/88W history
  Date: Version: Change:
  12 July 2000 Original ruling  
  25 June 2001 Consolidated ruling Addendum
You are here 27 June 2001 Withdrawn  

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