Notice of Withdrawal
1
Product Ruling PR 2005/75 sets out the Commissioner's opinion on the tax consequences for entities entering into Licence Agreements and a Management Agreement on or between 1 July 2005 and 30 September 2005 to grow and cultivate citrus trees for harvesting and selling citrus.
2
The Project did not proceed as there were no subscriptions available for entities to enter into the Project on or between 1 July 2005 and 30 September 2006. Accordingly this Ruling is now withdrawn.