Legislation

ITAA 1997 s What this Ruling is about 1 Class of entities 4 Superannuation Industry (Supervision) Act 1993 5 Qualifications 6 Date of effect 9 Changes in the law 11 Note to promoters and advisers 13 Ruling 14 Scheme 15 Overview 18 Assumptions 19 Appendix 1 - Explanation 20 Section 8-1 and Division 247 - capital protected borrowings and deductibility of interest 20 Section 51AAA 28 Section 82KL 29 Subdivision H of Division 3 of Part III 30 Subdivision 328-C

ATO documents that consider ITAA 1997 s What this Ruling is about 1 Class of entities 4 Superannuation Industry (Supervision) Act 1993 5 Qualifications 6 Date of effect 9 Changes in the law 11 Note to promoters and advisers 13 Ruling 14 Scheme 15 Overview 18 Assumptions 19 Appendix 1 - Explanation 20 Section 8-1 and Division 247 - capital protected borrowings and deductibility of interest 20 Section 51AAA 28 Section 82KL 29 Subdivision H of Division 3 of Part III 30 Subdivision 328-C