Product Ruling

PR 2005/102W

Income tax: Multimedia Investment - 'Indigenous Australians'

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FOI status:

Notice of Withdrawal

Product Ruling PR 2005/102 is withdrawn with effect from today.

1. Product Ruling PR 2005/102 sets out the Commissioner's opinion on the tax consequences for persons participating in the film project titled, Multimedia Investment - 'Indigenous Australians'.

2. The Tax Office has been advised that no money was raised and the project did not proceed.

3. As a result, there is no class of persons to whom the Ruling applies.

Commissioner of Taxation
16 August 2006

References

ATO references:
NO 2005/18404

Related Rulings/Determinations:

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
product rulings
schemes and shams
tax avoidance
tax administration

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 1997 Div 40
ITAA 1997 40-45(5)
ITAA 1997 995-1
Copyright Act 1968
TAA 1953 Pt IVAAA
ANTS(GST)A 1999
ANTS(GST)A 1999 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)
Corporations Act 2001 1012E
Corporations Act 2001 1012E(2)
Corporations Act 2001 1012E(5)