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Legislation
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 14 Note to promoters and advisers 16 Goods and Services Tax 17 Ruling 18 Scheme 19 Overview 22 Assumptions 23 Appendix 1 - Explanation 24 Section 6-5 24 Section 8-1