Legislation

ITAA 1936 s What this Ruling is about 1 Class of entities 2 Superannuation Industry (Supervision) Act 1993 5 Qualifications 6 Date of effect 9 Changes in the law 14 Note to promoters and advisers 16 Goods and Services Tax 17 Ruling 18 Application of this Ruling 18 Small business concessions 21 Assessable income 23 Sections 6-5 and 17-5 23 Treatment of trading stock 25 Section 328-285 25 Section 70-35 28 Deductions for the Management Services (Fixed Component) Fees, Rent, Prepaid fee for Ongoing Services, Harvest costs and cost of sales, Management Services (Harvest Component) Fees, Plant insurance costs, Credit Card Merchant Fee, Interest and borrowing expenses 31 Sections 8-1 and 25-25 and sections 82KZME and 82KZMF

ATO documents that consider ITAA 1936 s What this Ruling is about 1 Class of entities 2 Superannuation Industry (Supervision) Act 1993 5 Qualifications 6 Date of effect 9 Changes in the law 14 Note to promoters and advisers 16 Goods and Services Tax 17 Ruling 18 Application of this Ruling 18 Small business concessions 21 Assessable income 23 Sections 6-5 and 17-5 23 Treatment of trading stock 25 Section 328-285 25 Section 70-35 28 Deductions for the Management Services (Fixed Component) Fees, Rent, Prepaid fee for Ongoing Services, Harvest costs and cost of sales, Management Services (Harvest Component) Fees, Plant insurance costs, Credit Card Merchant Fee, Interest and borrowing expenses 31 Sections 8-1 and 25-25 and sections 82KZME and 82KZMF