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Product Ruling

PR 2002/10W

Income tax: Soho Lemon Farm Project (revised arrangement)

  • 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 released

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 PR1999/95 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 This Product Ruling is withdrawn and ceases to have effect after 30 June 2002. Even following its withdrawal, this Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who entered into the specified arrangement that is set out below between 16 June 1999 and 30 June 2000. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.

Commissioner of Taxation
30 January 2002

This Ruling has been previously releases as PR 1999/60

References

ATO references:
NO T2002/000963

Related Rulings/Determinations:

TR 92/1
TR 97/16
PR 1999/95

Subject References:
citricultural expenses
citriculture
lemon trees
management fees expenses
non-commercial losses
primary production expenses
producing assessable income
product rulings
public rulings

Legislative References:
ITAA 1997 8-1
ITAA 1997 Div 35
ITAA 1997 35-10
ITAA 1997 35-10(2)
ITAA 1997 35-10(3)
ITAA 1997 35-10(4)
ITAA 1997 35-30
ITAA 1997 35-35
ITAA 1997 35-40
ITAA 1997 35-45
ITAA 1997 35-55
ITAA 1997 35-55(1)
ITAA 1997 35-55(1)(a)
ITAA 1997 35-55(1)(b)
ITAA 1997 35-55(2)
ITAA 1936 Part IVA
ITAA 1936 82KL

PR 2002/10W history
  Date: Version: Change:
  30 January 2002 Original ruling  
You are here 1 July 2002 Withdrawn  

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