Legislation

ITAA 1936 s What this Ruling is about 1 Class of entities 4 Qualifications 7 Date of effect 9 Changes in the law 11 Note to promoters and advisers 13 Ruling 14 Scheme 15 Overview 18 Assumptions 19 Appendix 1 - Explanation 20 Section 6-5 and section 8-1 20 The gross receipts and payment under the Swap are not on revenue account 26 The timing of income from the Swap 29 Subdivision H of Division 3 of Part III

ATO documents that consider ITAA 1936 s What this Ruling is about 1 Class of entities 4 Qualifications 7 Date of effect 9 Changes in the law 11 Note to promoters and advisers 13 Ruling 14 Scheme 15 Overview 18 Assumptions 19 Appendix 1 - Explanation 20 Section 6-5 and section 8-1 20 The gross receipts and payment under the Swap are not on revenue account 26 The timing of income from the Swap 29 Subdivision H of Division 3 of Part III