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Product Ruling PR 2004/117 sets out the Commissioner's opinion on the way in which certain tax laws apply to persons who take part in the Great Southern Plantations 2006 Project - (Post 30 June Growers) ('the Project'). This Ruling applied to Growers who were accepted to participate in the Project after 30 June 2006. The new Ruling will apply to Growers who are accepted to participate in the Project during the period from 1 July 2006 until 31 March 2007 (Post 30 June Growers) in relation to the deductibility of costs incurred for the year ended 30 June 2007.

As a result of changes to the prepayment rules, new species being introduced and the inclusion of new land, PR 2004/117 is now withdrawn. Product Ruling PR 2006/121 replaces PR 2004/117 and applies from 2 August 2006.