HOW WE Interpret AND Apply THE LAW
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/public-business-and-international/available-services-for-australia-s-largest-taxpayers/how-we-interpret-and-apply-the-law
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.