Legislation

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 14 Note to promoters and advisers 16 Goods and Services Tax 17 Ruling 18 Application of this Product Ruling 18 Small business concessions 21 Assessable income 23 Section 6-5 and 17-5 23 Deductions for the Initial Services Fee, Rent, Ongoing Management Fees and Borrowing Expenses 25 Section 8-1, section 25-25 and Division 27

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 14 Note to promoters and advisers 16 Goods and Services Tax 17 Ruling 18 Application of this Product Ruling 18 Small business concessions 21 Assessable income 23 Section 6-5 and 17-5 23 Deductions for the Initial Services Fee, Rent, Ongoing Management Fees and Borrowing Expenses 25 Section 8-1, section 25-25 and Division 27