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Product Ruling PR 2007/57 sets out the Commissioner's opinion on the tax consequences for entities participating in the Olive Growers Australia Project 2007 - Applicant Group 2 for the purpose of carrying on a commercial olive cultivation project.

The Tax Office has been advised that no applications have or will be accepted from the class of persons described in this Ruling. Therefore, PR 2007/57 has no application as it does not rule on the tax consequences for any entity.