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Product Ruling PR 2000/44 is withdrawn with effect from today.

Paragraphs 37 and 38 of Product Ruling PR 2000/44 states deductions are available to a Grower who invests in the Project before 30 June 2000. Paragraph 22 states "Growers who make payments toward the Project under the Management Agreement that is to be executed no later than 30 June 2000 being for licence fees, administration and management fees, and payment for the acquisition or lease of trees."

The Product Ruling has no application to investors in the Project as the Project commenced after 30 June 2000. The Product Ruling will therefore be withdrawn.