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Product Ruling PR 2005/86 dealt with the tax consequences of investing in the Project by Growers entering into an Allotment Agreement and a Management Agreement between 1 June 2005 and 15 June 2005 to grow and cultivate citrus trees for harvesting and selling citrus.

The promoter has since advised the Tax Office that the Project did not proceed, and therefore, no interests were sold between 1 June 2005 and 15 June 2005. Therefore, PR 2005/86 has no application as it does not rule on the tax consequences for any entity.