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Product Ruling PR 2007/78 sets out the Commissioner's opinion on the tax consequences of Growers accepted into the Limestone Coast Vignettes Project - 2007 Development Vignette Owners (to 31 October 2007) (the Project) for the purpose of carrying on the business of viticulture.

No applications were accepted and the Project did not proceed. Therefore, Product Ruling PR 2007/78 has no application, as it does not rule on the tax consequences for any entity.