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 13 Note to promoters and advisers 15 Ruling 16 Scheme 17 Overview 20 Assumptions 21 Appendix 1 - Explanation 22 Section 8-1 and Division 247 - capital protected borrowings and deductibility of interest 22 Section 51AAA 29 Section 82KL 30 Subdivision H of Division 3 of Part III 31 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 13 Note to promoters and advisers 15 Ruling 16 Scheme 17 Overview 20 Assumptions 21 Appendix 1 - Explanation 22 Section 8-1 and Division 247 - capital protected borrowings and deductibility of interest 22 Section 51AAA 29 Section 82KL 30 Subdivision H of Division 3 of Part III 31 Subdivision 328-C