Water Entitlements Before 7 December 2010
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/businesses-and-organisations/assets-and-property/capital-gains-tax-for-business-assets/in-detail/water-entitlement-reduction-or-replacement-cgt-rollover/water-entitlements-before-7-december-2010
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.