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 Ruling 18 Small business concessions 20 Assessable Income 22 Section 6-5 and section 17-5 22 Deductions for Initial Services Fee, Tree Right Fee, Orchard Maintenance Fee, Processing Costs, Marketing Fee, and Variable Management Fee 23 Section 8-1 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 Ruling 18 Small business concessions 20 Assessable Income 22 Section 6-5 and section 17-5 22 Deductions for Initial Services Fee, Tree Right Fee, Orchard Maintenance Fee, Processing Costs, Marketing Fee, and Variable Management Fee 23 Section 8-1 and Division 27