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Product Ruling PR 2006/70 set out the Commissioner's opinion on the tax consequences for entities participating in the 2006 Cherry Project ('the Project') by entering into a Licence and Management Agreement for the purpose of carrying on a commercial cherry project.

The Project did not proceed as the minimum subscription was not achieved on or before 15 June 2006. PR 2006/70 has no application as it does not rule on the tax consequences for any taxpayer.