Legislation

ITAA 1997 s What this Ruling is about 1 Class of entities 4 Superannuation Industry (Supervision) Act 1993 7 Qualifications 8 Date of effect 10 Changes in the law 12 Note to promoters and advisers 14 Ruling 15 Scheme 16 Overview 18 Assumptions 20 Appendix 1 - Explanation 21 Section 8-1

ATO documents that consider ITAA 1997 s What this Ruling is about 1 Class of entities 4 Superannuation Industry (Supervision) Act 1993 7 Qualifications 8 Date of effect 10 Changes in the law 12 Note to promoters and advisers 14 Ruling 15 Scheme 16 Overview 18 Assumptions 20 Appendix 1 - Explanation 21 Section 8-1

2 documents

PR 2020/12currentPR · 2020

Income tax: taxation consequences for a customer entering into a Rural Products Prepayment Program with Elders Rural Services Australia Limited

PR 2021/4currentPR · 2021

Income tax: taxation consequences for a customer entering into an XLD Grain and Fertiliser Prepayment Program with XLD Commodities Pty Ltd