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This Product Ruling is withdrawn and ceases to have effect after 30 June 2003. Even following its withdrawal, this Ruling continues to apply, in respect of the tax laws ruled upon, to all persons within the specified class who, between 19 April 2000 and 18 March 2001, entered into the specified arrangement that is set out in paragraphs 16 to 63 of Product Ruling PR 2000/47. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.