Product Ruling

PR 2006/47W

Income tax: McLeod's Daughters 2006 Investment

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Notice of Withdrawal

Product Ruling PR 2006/47 is withdrawn with effect from today.

1. Product Ruling PR 2006/47 set out the Commissioner's opinion on the tax consequences for an investor who contributed capital money toward the acquisition of an interest in the Copyright of McLeod's Daughters Series 6.

2. The scheme outlined in Product Ruling PR 2006/47 has been modified and the revised scheme is now detailed in Product Ruling PR 2006/84.

Commissioner of Taxation
10 May 2006

References

ATO references:
NO 2005/18404

Related Rulings/Determinations:

TR 93/21
TR 98/22

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

Legislative References:
ITAA 1936 79D
ITAA 1936 82KL
ITAA 1936 Pt III Div 5
ITAA 1936 90
ITAA 1936 91
ITAA 1936 92
ITAA 1936 Pt III Div 10B
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 124U
ITAA 1936 124UA
ITAA 1936 124UA(1)
ITAA 1936 124UA(2)
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 25-25(5)
ITAA 1997 Div 27
ITAA 1997 Div 40
ITAA 1997 40-45(5)
ITAA 1997 995-1
TAA 1953
TAA 1953 Sch 1 357-75(1)
ANTS(GST)A 1999
ANTS(GST)A 1999 Div 11
Copyright Act 1968
Copyright Act 1968 86
Corporations Act 2001 761G