Legislation

ITAA 1997 s What this Ruling is about 1 Class of entities 2 Qualifications 6 Superannuation Industry (Supervision) Act 1993 9 Date of effect 10 Changes in the law 15 Note to promoters and advisers 17 Goods and Services Tax 18 Ruling 19 Application of this Ruling 19 Concessions for small business entities 22 Deductions for the Establishment Fee 24 Section 8-1 and Division 27

ATO documents that consider ITAA 1997 s What this Ruling is about 1 Class of entities 2 Qualifications 6 Superannuation Industry (Supervision) Act 1993 9 Date of effect 10 Changes in the law 15 Note to promoters and advisers 17 Goods and Services Tax 18 Ruling 19 Application of this Ruling 19 Concessions for small business entities 22 Deductions for the Establishment Fee 24 Section 8-1 and Division 27