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This Product Ruling is withdrawn and ceases to have effect after 30 June 2005. 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 31 July 2000, entered into the specified arrangement that is set out in paragraphs 13 to 41 of Product Ruling PR 2000/45. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.