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Legislation
ATO documents that consider ITAA 1997 s What this Ruling is about 1 Class of entities 3 Superannuation Industry (Supervision) Act 1993 4 Qualifications 5 Date of effect 8 Changes in the law 13 Note to promoters and advisers 15 Ruling 16 Scheme 17 Overview 20 Assumptions 22 Appendix 1 - Explanation 23 Section 8-1 and Division 247