Product Ruling PR 2004/14W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2004/14 is withdrawn with effect from today. 1. Product Ruling PR 2004/14 set out the Commissioner's opinion on the tax consequences for persons participating in the Clancy of the Overflow Film Investment (the Project) provided the minimum subscription was achieved by 30 June 2004. 2. The minimum subscription was not met and the Project did not proceed on or before 30 June 2004. Product Ruling PR 2004/14 has no application as it does not rule on the tax consequences for any taxpayer. Commissioner of Taxation 9 February 2005

Related rulings: PR 1999/95 TR 92/1 TR 92/20 TR 97/16 TR 98/22 TD 93/34 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(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)(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 Pt IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1936 204 ITAA 1997 8-1 ITAA 1997 Div 27 ITAA 1997 995-1 TAA 1953 Pt IVAAA TAA 1953 8AAG ANTS(GST)A 99 ANTS(GST)A 99 38-190(1) Copyright Act 1968 Copyright Act 1968 Pt IV
Subject references: Australian films film income film industry interest expenses Product Rulings Public Rulings tax avoidance tax administration