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This Product Ruling is withdrawn and ceases to have effect after 30 June 2004. 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 12 May 1998 and until the issue of Product Ruling PR 1999/18 on 5 May 1999, entered into the specified arrangement that is set out in paragraphs 15 to 42 of Product Ruling PR 2001/105. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.