Product Ruling

PR 2002/69W

Income tax: Brothers At War Film Project

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FOI status:

Notice of Withdrawal

Product Ruling PR 2002/69 is withdrawn with effect from today.

1. Product Ruling PR 2002/69 dealt with the income tax consequences of taxpayers investing in the Project, by entering into a Head Production and Marketing Agreement, for the purpose of production of an Australian feature film entitled 'Brothers at War'.

2. The Product Ruling has no application to investors as the project did not proceed. Product Ruling PR 2002/69 does not rule on the income tax consequences for any taxpayer.

Commissioner of Taxation
23 July 2003

References

ATO references:
NO 2002/0011971

Related Rulings/Determinations:

PR 1999/95
TR 92/1
TR 92/20
TR 97/16
TR 98/22
TD 93/34
IT 2111
MT 2000/1
GSTD 2000/8

Subject References:
Australian films
film income
film industry
interest expenses
product Rulings
public Rulings
tax avoidance
tax administration

Legislative References:
ITAA 1936 26AG
ITAA 1936 26AG(9)
ITAA 1936 Div 5 of Part III
ITAA 1936 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(2)
ITAA 1936 124ZAO(3)
ITAA 1936 Part IVA
ITAA 1936 177A
ITAA 1936 177C
ITAA 1936 177D
ITAA 1936 204
ITAA 1997 8-1
ITAA 1997 Div 27
ITAA 1997 995-1
TAA 1953 8AAG
ANTS(GST)A 99 Div 11
Copyright Act 1968