Guide TO THE General Value Shifting Regime
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/general-value-shifting-regime/guide-to-the-general-value-shifting-regime
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