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 Small business concessions 18 Assessable income 20 Section 6-5 20 Deduction for Initial Services Fee, Operating Fees, Water Fees, Orchard Right Fees, interest, Loan Establishment Fee and Terms Establishment Fee 21 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 Small business concessions 18 Assessable income 20 Section 6-5 20 Deduction for Initial Services Fee, Operating Fees, Water Fees, Orchard Right Fees, interest, Loan Establishment Fee and Terms Establishment Fee 21 Sections 8-1, 25-25 and 40-880 and Division 27