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 Sections 6-5 and 17-5 22 Deductions for Growing and Management Fees, Land and Assets rent, interest and borrowing costs 23 Sections 8-1 and 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 Ruling 18 Small business concessions 20 Assessable income 22 Sections 6-5 and 17-5 22 Deductions for Growing and Management Fees, Land and Assets rent, interest and borrowing costs 23 Sections 8-1 and 25-25 and Division 27