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Product Ruling PR 2008/15 dealt with the tax consequences for Growers who entered into the Mediterranean Olives Project 2008 (Joint Venture Growers) from 27 February 2008 to 15 June 2008 inclusive. Joint Venture Growers were to participate in the business of commercial growing and cultivation of olives for the purpose of sale.

The Project did not commence as no entities were accepted to participate in the scheme. Therefore, there is no class of entities to which PR 2008/15 will apply.