Product Ruling

PR 2003/48W

Income tax: WRF Kangaroo Island Plantations 2002

Please note that the PDF version is the authorised version of this withdrawal notice.

This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

may be released

Preamble

The number, subject heading, and the 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

1. This Product Ruling is withdrawn and ceases to have effect after 30 June 2004. Even following its withdrawal, this Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified classes who, between 5 April 2000 and 30 June 2002, entered into the specified arrangements as detailed in the relevant Product Rulings listed at paragraph 7. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.

Commissioner of Taxation
25 June 2003

This Product Ruling replaces PR 2002/64;

and PR 2001/142.