Income tax: 2012 Grain Co-Production Project

Product Ruling PR 2012/1 sets out the Commissioner's opinion on the tax consequences for entities that acquired Co-Production Units in an agribusiness managed investment scheme known as the 2012 Grain Co-Production Project (the Project).

No applications were accepted and the Project did not proceed. PR 2012/1 has no application as it does not rule on the tax consequences for any taxpayer.