Product Ruling

PR 2005/115W

Income tax: Future Films Australia: 'Hey, Hey It's Esther Blueberger!'

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FOI status:

Notice of Withdrawal

Product Ruling PR 2005/115 is withdrawn with effect from today.

1. Product Ruling PR 2005/115 sets out the Commissioner's opinion on the tax consequences for persons participating in the film project titled, 'Future Films Australia: Hey, Hey It's Esther Blueberger!'.

2. The Tax Office has been advised that the arrangement is to be implemented in a materially different manner to the arrangement that was disclosed in the application for the Product Ruling and as described in PR 2005/115 and as a result, there is no class of persons to whom the Ruling applies.

Commissioner of Taxation
9 August 2006

References

ATO references:
NO 2005/18404

Related Rulings/Determinations:

IT 2111
PR 1999/95
TR 92/1
TR 92/20
TR 97/16
TR 98/22
TD 93/34

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

Legislative References:
ITAA 1936 26AG
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
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 204
ITAA 1997 8-1
ITAA 1997 25-25
ITAA 1997 Div 35
ITAA 1997 35-5(2)
ITAA 1997 995-1
TAA 1953 8AAG
TAA 1953 Pt IVAAA
GST Act 1999
GST Act 1999 Div 11
Copyright Act 1968
Copyright Act 1968 86
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)