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This Product Ruling is withdrawn and ceases to have effect after 30 June 2006. Even following its withdrawal, this Ruling continues to apply, in respect of the relevant provision(s) ruled upon, to all entities within the specified class who on or after 6 December 2000 and before 5 June 2001, entered into the specified scheme that is set out in paragraphs 15 to 32 of Product Ruling PR 2000/115. This is subject to there being no material difference in the scheme or in the entities' involvement in the scheme.