Legislation

ITAA 1997 s What this Ruling is about 1 Class of entities 3 Superannuation Industry (Supervision) Act 1993 6 Qualifications 7 Date of effect 10 Changes in the law 12 Note to promoters and advisers 14 Goods and Services Tax 15 Ruling 16 Application of this Ruling 16 Minimum subscription 18 Small business concessions 19 Assessable income 21 Sections 6-5 and 17-5 21 Deduction for Management Fees, Licence Fees, and Olive Orchard Operating Costs 22 Sections 8-1, 25-25 and 40-880 and Division 27

ATO documents that consider ITAA 1997 s What this Ruling is about 1 Class of entities 3 Superannuation Industry (Supervision) Act 1993 6 Qualifications 7 Date of effect 10 Changes in the law 12 Note to promoters and advisers 14 Goods and Services Tax 15 Ruling 16 Application of this Ruling 16 Minimum subscription 18 Small business concessions 19 Assessable income 21 Sections 6-5 and 17-5 21 Deduction for Management Fees, Licence Fees, and Olive Orchard Operating Costs 22 Sections 8-1, 25-25 and 40-880 and Division 27