Product Ruling PR 2005/115W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2005/115 is withdrawn with effect from today. 1. Product Ruling PR 2005/115 sets out the Commissioner's opinion on the tax consequences for persons participating in the film project titled, 'Future Films Australia: Hey, Hey It's Esther Blueberger!'. 2. The Tax Office has been advised that the arrangement is to be implemented in a materially different manner to the arrangement that was disclosed in the application for the Product Ruling and as described in PR 2005/115 and as a result, there is no class of persons to whom the Ruling applies. Commissioner of Taxation 9 August 2006

Related rulings: IT 2111 PR 1999/95 TR 92/1 TR 92/20 TR 97/16 TR 98/22 TD 93/34
Legislative references: ITAA 1936 26AG ITAA 1936 26AG(9) ITAA 1936 79D ITAA 1936 82KL ITAA 1936 Pt III Div 5 ITAA 1936 Pt III Div 10BA ITAA 1936 124ZAA(6) ITAA 1936 124ZAB ITAA 1936 124ZAB(10) ITAA 1936 124ZAC ITAA 1936 124ZADA ITAA 1936 124ZADA(1) ITAA 1936 124ZADA(2) ITAA 1936 124ZAFA ITAA 1936 124ZAFA(1)(a) ITAA 1936 124ZAFA(1)(b)(i) ITAA 1936 124ZAFA(1)(c)(i) ITAA 1936 124ZAFA(1)(c)(ii) ITAA 1936 124ZAFA(1)(d)(iii) ITAA 1936 124ZAFA(1)(d)(iv) ITAA 1936 124ZAFA(2) ITAA 1936 124ZAG ITAA 1936 124ZAJ ITAA 1936 124ZAJ(1) ITAA 1936 124ZAM ITAA 1936 124ZAM(1) ITAA 1936 124ZAM(2) ITAA 1936 124ZAM(3) ITAA 1936 124ZAO ITAA 1936 124ZAO(2) ITAA 1936 124ZAO(3) ITAA 1936 160AFD(9) ITAA 1936 Pt IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1936 204 ITAA 1997 8-1 ITAA 1997 25-25 ITAA 1997 Div 35 ITAA 1997 35-5(2) ITAA 1997 995-1 TAA 1953 8AAG TAA 1953 Pt IVAAA GST Act 1999 GST Act 1999 Div 11 Copyright Act 1968 Copyright Act 1968 86 Corporations Act 2001 Corporations Act 2001 761G Corporations Act 2001 761G(7)(a) Corporations Act 2001 761G(7)(c) Corporations Act 2001 761G(7)(d)
Subject references: Australian films film income film industry interest expenses product rulings public rulings schemes and shams tax administration tax avoidance