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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/tax-avoidance/understanding-tax-schemes/in-detail/collapse-and-restructure-of-agribusiness-managed-investment-schemes-participant-information/more-information
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.