Product Ruling PR 2005/102W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2005/102 is withdrawn with effect from today. 1. Product Ruling PR 2005/102 sets out the Commissioner's opinion on the tax consequences for persons participating in the film project titled, Multimedia Investment - 'Indigenous Australians'. 2. The Tax Office has been advised that no money was raised and the project did not proceed. 3. As a result, there is no class of persons to whom the Ruling applies. Commissioner of Taxation 16 August 2006

Related rulings: PR 1999/95 TR 92/1 TR 92/20 TR 97/16 TR 98/22 TD 93/34
Legislative references: ITAA 1936 79D ITAA 1936 82KL ITAA 1936 Pt III Div 5 ITAA 1936 90 ITAA 1936 91 ITAA 1936 92 ITAA 1936 Pt III Div 10B ITAA 1936 124K(1) ITAA 1936 124L ITAA 1936 124L(1) ITAA 1936 124L(1)(b) ITAA 1936 124M ITAA 1936 124R ITAA 1936 124S ITAA 1936 124S(1) ITAA 1936 124U ITAA 1936 124UA ITAA 1936 124UA(1) ITAA 1936 124UA(2) ITAA 1936 160AFD(9) ITAA 1936 Pt IVA ITAA 1936 177A ITAA 1936 177C ITAA 1936 177D ITAA 1997 Div 40 ITAA 1997 40-45(5) ITAA 1997 995-1 Copyright Act 1968 TAA 1953 Pt IVAAA ANTS(GST)A 1999 ANTS(GST)A 1999 Div 11 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 1012E Corporations Act 2001 1012E(2) Corporations Act 2001 1012E(5)
Subject references: Australian films film income film industry product rulings schemes and shams tax avoidance tax administration