TAX Reform Loss Refundability Reforms FOR Businesses AND Start UPS
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/about-ato/new-legislation/in-detail/businesses/tax-reform-loss-refundability-reforms-for-businesses-and-start-ups
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