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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