Legislation

ITAA 1936 s What this Ruling is about 1 Class of entities 4 Superannuation Industry (Supervision) Act 1993 5 Qualifications 6 Date of effect 9 Changes in the law 14 Note to Promoters and advisers 16 Ruling 17 Scheme 18 Overview 20 Assumptions 26 Appendix 1 - Explanation 27 Section 8-1 and Division 247 27 Section 51AAA 34 Section 82KL 35 Subdivision H of Division 3 of Part III 36 Subdivision 328-C - small business entities 37 The eligible service period for the purposes of 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 Superannuation Industry (Supervision) Act 1993 5 Qualifications 6 Date of effect 9 Changes in the law 14 Note to Promoters and advisers 16 Ruling 17 Scheme 18 Overview 20 Assumptions 26 Appendix 1 - Explanation 27 Section 8-1 and Division 247 27 Section 51AAA 34 Section 82KL 35 Subdivision H of Division 3 of Part III 36 Subdivision 328-C - small business entities 37 The eligible service period for the purposes of Subdivision H of Division 3 of Part III