Product Ruling

PR 2007/52W

Income tax: Media Funds Management Pty Limited: Film Fund No. 1 of 2007 - 'Badland'

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document has changed over time. View its history.

Notice of Withdrawal

Product Ruling PR 2007/52 is withdrawn with effect from today.

1. Product Ruling PR 2007/52 sets out the Commissioner's opinion on the tax consequences for persons participating in the film project titled Media Funds Management Pty Limited: Film Fund No. 1 - 'Badland'.

2. The Tax Office has been advised that the scheme as described in Product Ruling PR 2007/52 did not proceed. Therefore there is no class of persons to whom the Ruling applies.

Commissioner of Taxation
21 November 2007

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

PR 2007/52

Subject References:
Australian films
film income
film industry
product rulings
schemes and shams
tax administration
tax avoidance

Legislative References:
ITAA 1936 26AG
ITAA 1936 26AG(1)
ITAA 1936 26AG(1)(d)
ITAA 1936 26AG(1)(e)
ITAA 1936 26AG(3)
ITAA 1936 26AG(9)
ITAA 1936 79D
ITAA 1936 82KL
ITAA 1936 Pt III Div 5
ITAA 1936 Pt III 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(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 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 Div 35
ITAA 1997 35-5(2)
ITAA 1997 995-1
TAA 1953
TAA 1953 Sch 1 280-100
TAA 1953 Sch 1 280-160
TAA 1953 Sch 1 357-75(1)
Copyright Act 1968
Corporations Act 2001 761G
SISA 1993