Income tax: Barkworth Olive Groves Project No. 3

This Product Ruling is withdrawn and ceases to have effect after 30 June 2002. The Ruling continues to apply, in respect of the tax law ruled upon, to all persons within the specified class who entered into the specified arrangement between 19 May 1999 and 9 March 2000. Thus, the Ruling continues to apply to those persons, even following its withdrawal, who entered into the specified arrangement as outlined. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.