Access Individual Sections OF THE Manual
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/corporate-tax-measures-and-assurance/consolidation/in-detail/consolidation-reference-manual/access-individual-sections-of-the-manual
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.