Legislation

ITAA 1997 s What this Ruling is about 1 Class of entities 2 Qualifications 5 Superannuation Industry (Supervision) Act 1993 8 Date of effect 9 Changes in the law 14 Note to promoters and advisers 16 Goods and Services Tax 15 Ruling 18 Application of this Ruling 18 Small business concessions 21 Assessable income 23 Sections 6-5 and 17-5 23 Deductions for management fees, licence fees, marketing and sales costs, interest on loan, borrowing costs and capital expenditure 24 Sections 8-1, 25-25 and 40-515 and Division 27

ATO documents that consider ITAA 1997 s What this Ruling is about 1 Class of entities 2 Qualifications 5 Superannuation Industry (Supervision) Act 1993 8 Date of effect 9 Changes in the law 14 Note to promoters and advisers 16 Goods and Services Tax 15 Ruling 18 Application of this Ruling 18 Small business concessions 21 Assessable income 23 Sections 6-5 and 17-5 23 Deductions for management fees, licence fees, marketing and sales costs, interest on loan, borrowing costs and capital expenditure 24 Sections 8-1, 25-25 and 40-515 and Division 27