Legislation

ITAA 1936 s What this Ruling is about 1 Class of entities 5 Superannuation Industry (Supervision) Act 1993 8 Qualifications 9 Date of effect 11 Changes in the law 13 Note to promoters and advisers 15 Ruling 16 Scheme 17 Assumptions 21 Appendix 1 - Explanation 22 Section 8-1 and Division 247 - capital protected borrowings and deductibility of interest 22 Section 51AAA

ATO documents that consider ITAA 1936 s What this Ruling is about 1 Class of entities 5 Superannuation Industry (Supervision) Act 1993 8 Qualifications 9 Date of effect 11 Changes in the law 13 Note to promoters and advisers 15 Ruling 16 Scheme 17 Assumptions 21 Appendix 1 - Explanation 22 Section 8-1 and Division 247 - capital protected borrowings and deductibility of interest 22 Section 51AAA