Product Ruling PR 2003/48W
Status: withdrawn







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 notice: 1. This Product Ruling is withdrawn and ceases to have effect after 30 June 2004. Even following its withdrawal, this Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified classes who, between 5 April 2000 and 30 June 2002, entered into the specified arrangements as detailed in the relevant Product Rulings listed at paragraph 7. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement. Commissioner of Taxation 25 June 2003 This Product Ruling replaces PR 2002/64; and PR 2001/142.

Related rulings: TR 92/1 TR 92/20 TD 93/34 TR 97/16 TR 98/22 PR 1999/95 PR 2000/31 PR 2001/71
Legislative references: ITAA 1936 Part IVA ITAA 1936 82KL 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) TAA 1953 Part IVAAA Copyright Act 1968 Corporations Act 2001