Income tax: Port Robe Estate Vineyard Project Stage 3 (2005 Planting Season Vigneron, Pre 16 June 2005)

Product Ruling PR 2005/79 sets out the Commissioner's opinion on the tax consequences for persons participating in the Port Robe Estate Vineyard Project Stage 3 (2005 Planting Season Vigneron, Pre 16 June 2005) ('the Project') for the purpose of carrying on a commercial viticulture project.

No taxpayer entered into the Project during the relevant period. Therefore, Product Ruling PR 2005/79 has no application as it does not rule on the tax consequences for any taxpayer.