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Product Ruling PR 2012/6 sets out the Commissioner's opinion on the tax consequences for entities that acquire forestry interests on or before 30 June 2012 in a forestry managed investment scheme known as the Premium African Mahogany 2012 Project.
No applications were accepted on or before 30 June 2012, therefore PR 2012/6 has no application as it does not rule on the tax consequences for any entity.
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