Product Ruling

PR 2004/39W

Income tax: Beyond Group Media Fund 2004

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 This Product Ruling is withdrawn on 30 June 2006 and ceases to have effect on and from that date.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
7 April 2004

Not previously issued in draft form.

References

ATO references:
NO 2003/14644

ISSN: 1441 1172

Related Rulings/Determinations:

PR 1999/95
TR 92/1
TR 92/20
TR 97/16
TR 98/22
TD 93/34

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

Legislative References:
ITAA 1936 82KL
ITAA 1936 Div 5 of Part III
ITAA 1936 90
ITAA 1936 91
ITAA 1936 92
ITAA 1936 Div 10B of Part III
ITAA 1936 124K
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 124UA
ITAA 1936 124UA(1)
ITAA 1936 124UA(2)
ITAA 1936 Part IVA
ITAA 1936 177A
ITAA 1936 177C
ITAA 1936 177D
ITAA 1997 Div 27
ITAA 1997 995-1
Copyright Act 1968
TAA 1953 Part IVAAA
ANTS(GST)A 99 Div 11
Corporations Act 2001
Corporations Act 2001 761G
Corporations Act 2001 761G(7)(a)
Corporations Act 2001 761G(7)(c)
Corporations Act 2001 761G(7)(d)

PR 2004/39W history

	Date:	Version:	Change:
	7 April 2004	Original ruling
You are here	30 June 2006	Withdrawn

Copyright notice

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