Product Ruling PR 2004/46W
Status: withdrawn
Date of withdrawal: 30 June 2006







The number, subject heading, What this Product Ruling is about (including Tax law(s), Class of persons and Qualifications sections), Date of effect, Withdrawal, Arrangement and Ruling parts of this document are a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953. Product Ruling PR 1999/95 explains Product Rulings and Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a 'public ruling' and how it is binding on the Commissioner.

Withdrawal notice: 1. This Product Ruling is withdrawn on 30 June 2006 and ceases to have effect on and from that date. The Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who enter into the specified arrangement during the term of the Ruling. Thus, the Ruling continues to apply to those persons, even following its withdrawal, for arrangements entered into prior to withdrawal of the Ruling. This is subject to there being no change in the arrangement, or the persons' involvement in the arrangement. Commissioner of Taxation 28 April 2004 Not previously released in draft form.

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(2) 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 6-5 ITAA 1997 8-1 ITAA 1997 8-1(2) ITAA 1997 17-5 ITAA 1997 995-1 Corporations Act 2001 761G Corporations Act 2001 761G(7)(a) Corporations Act 2001 761G(7)(c) Corporations Act 2001 761G(7)(d) TAA 1953 Pt IVAAA TAA 1953 8AAG A New Tax System (GST) Act 1999 ANTS (GST)A 1999 11 Copyright Act 1968
Subject references: Australian films film income film industry interest expenses Product Rulings Public Rulings tax avoidance tax administration