Commissioners Discretion NOT TO Apply THE Reduction
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/imputation/in-detail/franking-deficit-tax-liability-for-late-balancing-corporate-tax-entities/commissioners-discretion-not-to-apply-the-reduction
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