A Better Practice Guide FOR THE Management OF GST
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/government-entities/gst-for-government/a-better-practice-guide-for-the-management-of-gst
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