Product Ruling PR 2004/73W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2004/73 is withdrawn with effect from today. 1. Product Ruling PR 2004/73 set out the Commissioner's opinion on the tax consequences for an investor who contributed capital money toward the production of the film entitled 'The Complete History of Cricket - The Origins', on or before 30 June 2005. 2. No capital contributions of money were received from investors on or before 30 June 2005. Product Ruling PR 2004/73 has no application as it does not rule on the tax consequences for any investor. Commissioner of Taxation 5 April 2006

Related rulings: PR 1999/95 TR 92/1 TR 92/20 TR 97/16 TR 98/22 IT 2111
Legislative references: ITAA 1936 26AG ITAA 1936 26AG(9) ITAA 1936 Div 5 of Part III ITAA 1936 Div 10BA ITAA 1936 124ZAA(1) ITAA 1936 124ZAA(6) ITAA 1936 124ZAB ITAA 1936 124ZAB(10) ITAA 1936 124ZAC ITAA 1936 124ZADA(1) ITAA 1936 124ZADA(2) ITAA 1936 124ZAFA ITAA 1936 124ZAFA(1) 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 Part IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1936 204 ITAA 1997 8-1 ITAA 1997 17-5 ITAA 1997 995-1 TAA 1953 Pt IVAAA TAA 1953 8AAG Copyright Act 1968 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) Corporations Act 2001 Part 6D.2 Corporations Act 2001 1012E Corporations Act 2001 1012E(2) Corporations Act 2001 1012E(5)
Subject references: Australian films film income film industry interest expenses Product Rulings Public Rulings tax avoidance tax administration