About This Guidance
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/large-business/in-detail/key-products-and-resources/taxation-of-ppps-for-social-infrastructure-projects/about-this-guidance
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