Product Ruling

PR 2002/97A - Addendum

Income tax: Heydon Park Ginseng Project No. 1

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FOI status:

may be released

Addendum

This Addendum amends Product Ruling PR 2002/97 to reflect a reduction in the minimum subscription for the project from 20,000 modules to 5,000 modules. This Addendum applies from 26 June 2002, the date the Ruling was made. The ruling is amended as follows:

1. Paragraph 17

In the last row of the table in the right hand column opposite 'Minimum Subscription' omit '20,000 modules, totalling $2,200,000' and substitute '5,000 modules totalling $550,000'.

2. Paragraph 48

Omit '20,000' and substitute '5,000'.

Commissioner of Taxation
2 April 2003

References

ATO references:
NO 2002/011971