Product Ruling PR 2006/47W
Status: withdrawn








Withdrawal notice: Product Ruling PR 2006/47 is withdrawn with effect from today. 1. Product Ruling PR 2006/47 set out the Commissioner's opinion on the tax consequences for an investor who contributed capital money toward the acquisition of an interest in the Copyright of McLeod's Daughters Series 6. 2. The scheme outlined in Product Ruling PR 2006/47 has been modified and the revised scheme is now detailed in Product Ruling PR 2006/84. Commissioner of Taxation 10 May 2006

Related rulings: TR 93/21 TR 98/22
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 1936 318 ITAA 1997 8-1 ITAA 1997 25-25 ITAA 1997 25-25(5) ITAA 1997 Div 27 ITAA 1997 Div 40 ITAA 1997 40-45(5) ITAA 1997 995-1 TAA 1953 TAA 1953 Sch 1 357-75(1) ANTS(GST)A 1999 ANTS(GST)A 1999 Div 11 Copyright Act 1968 Copyright Act 1968 86 Corporations Act 2001 761G
Subject references: Australian films film income film industry product rulings schemes and shams tax administration tax avoidance