Product Ruling PR 2002/69W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2002/69 is withdrawn with effect from today. 1. Product Ruling PR 2002/69 dealt with the income tax consequences of taxpayers investing in the Project, by entering into a Head Production and Marketing Agreement, for the purpose of production of an Australian feature film entitled 'Brothers at War'. 2. The Product Ruling has no application to investors as the project did not proceed. Product Ruling PR 2002/69 does not rule on the income tax consequences for any taxpayer. Commissioner of Taxation 23 July 2003

Related rulings: PR 1999/95 TR 92/1 TR 92/20 TR 97/16 TR 98/22 TD 93/34 IT 2111 MT 2000/1 GSTD 2000/8
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(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 Div 27 ITAA 1997 995-1 TAA 1953 8AAG ANTS(GST)A 99 Div 11 Copyright Act 1968
Subject references: Australian films film income film industry interest expenses product Rulings public Rulings tax avoidance tax administration