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This Product Ruling is withdrawn and ceases to have effect after 30 June 2002.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 law ruled upon, to all persons within the specified class who entered into the specified arrangement between 22 March 1999 and 21 March 2000 and continue to remain in the project until it is completed. This is subject to there being no change in the arrangement or in the persons' involvement in the arrangement.