Product Ruling

PR 2003/45W

Income tax: BioForest Wholesale Project No 1

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FOI status:

Notice of Withdrawal

Product Ruling PR 2003/45 is withdrawn with effect from today.

1. This Ruling sets out the Commissioner's opinion on the way in which certain tax laws apply to persons who take part in the BioForest Wholesale Project No 1 ('the Project'). Product Ruling PR 2003/45 applies to persons who were accepted to participate in the Project on or between 18 June 2003 and 31 May 2004.

2. As no Growers have been accepted to participate in the Project on or between 18 June 2003 and 31 May 2004 there is no class of persons to whom this ruling can apply. Accordingly this Ruling is now withdrawn.

Commissioner of Taxation
30 June 2004

References

ATO references:
NO 2003/11684

Related Rulings/Determinations:

PR 2003/45