Product Ruling PR 2002/45W
Status: withdrawn
Date of withdrawal: 30 June 2005







Preamble: The number, subject heading, and the What this Product Ruling is about (including Tax laws, 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 This Product Ruling is withdrawn on 30 June 2005 and ceases to have effect on and from that date.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 24 April 2002 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
Legislative references: ITAA 1936 82KL ITAA 1936 Div 10B ITAA 1936 Div 5 of Part III ITAA 1936 90 ITAA 1936 91 ITAA 1936 92 ITAA 1936 Part IVA ITAA 1936 124K(1) ITAA 1936 124L ITAA 1936 124L(1) ITAA 1936 124L(1)(a) 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 177A ITAA 1936 177C ITAA 1936 177D ITAA 1997 Div 27 ITAA 1997 995-1 Corporation Act 2001 708(1) Corporation Act 2001 708(2) Corporation Act 2001 708(3) Corporation Act 2001 708(4) Corporation Act 2001 708(5) Corporation Act 2001 708(6) Corporation Act 2001 708(7) TAA 1953 Pt IVAAA Copyright Act 1968
Subject references: Australian films film income film industry interest expenses product Rulings public Rulings tax avoidance tax administration