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This Product Ruling is withdrawn and ceases to have effect after 30 June 2002.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 17 February 1999 during the term of Product Ruling PR 1999/6. Thus, the Ruling continues to apply to those persons, even following its withdrawal, who entered into the specified arrangement prior to withdrawal of PR 1999/6. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.