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 16 Ruling 17 Scheme 18 Overview 22 Assumptions 23 Appendix 1 - Explanation 24 Section 8-1 and Division 247 - capital protected borrowings and deductibility of interest 24 Section 51AAA 32 Section 82KL 33 Subdivision H of Division 3 of Part III 34 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 16 Ruling 17 Scheme 18 Overview 22 Assumptions 23 Appendix 1 - Explanation 24 Section 8-1 and Division 247 - capital protected borrowings and deductibility of interest 24 Section 51AAA 32 Section 82KL 33 Subdivision H of Division 3 of Part III 34 Subdivision 328-C