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Product Ruling

PR 2000/46W


Income tax: Kiri Park Project

Attention Please note that the PDF version is the authorised version of this ruling.
Attention This document has changed over time. View its history.

FOI status: May be released

Notice of Withdrawal

Product Ruling PR 2000/46 is withdrawn with effect from today.

An Addendum on the application of the Non Commercial Loss provisions has issued and the Project is no longer being sold.

Commissioner of Taxation

27 June 2001

References

ATO references:
NO  T2000/13746

ISSN: 1441 - 1172

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

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

Legislative References:
ITAA 1997 6-5
ITAA 1997 8-1
ITAA 1997 27-5
ITAA 1997 27-30
ITAA 1997 Div 35
ITAA 1997 35-10
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)(b)
ITAA 1997 Pt 3-1
ITAA 1997 960-Q
ITAA 1936 82KL
ITAA 1936 82KZM
ITAA 1936 82KZMB
ITAA 1936 82KZMC
ITAA 1936 82KZMD
ITAA 1936 177A
ITAA 1936 177C
ITAA 1936 177D
ITAA 1936 Pt IVA
TAA 1953 Pt IVAAA
Copyright Act 1968

Case References:
Coles Myer Finance Ltd v. Federal Commissioner of Taxation
(1993) 176 CLR 640
93 ATC 4214
(1993) 25 ATR 95

PR 2000/46 history   Top  
   Date   Version   Change 
   19 April 2000   Original ruling   
   25 June 2001   Consolidated ruling   Addendum 
 You are here ®  27 June 2001   Withdrawn   


 


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