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Legislation
ATO documents that consider ITAA 1997 s What this Ruling is about 1 Class of entities 2 Superannuation Industry (Supervision) Act 1993 5 Qualifications 6 Date of effect 9 Changes in the law 11 Note to promoters and advisers 13 Goods and Services Tax 14 Ruling 15 Division 10BA 15 Partnership and section 26AG 18 Non commercial losses, and anti-avoidance provisions 19 Division 35