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This Product Ruling is withdrawn and ceases to have effect after 30 June 2002. The Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who enter into the specified arrangement on or after 10 May 2000 during the term of Product Ruling PR 2000/53. Thus, the Ruling continues to apply to those persons, even following its withdrawal, who entered into the specified arrangement prior to withdrawal of PR 2000/53. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.