Changes TO THE Operation OF THE Consolidation AND Tofa Rules
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/taxation-of-financial-arrangements-tofa/tofa-and-consolidations-interaction/changes-to-the-operation-of-the-consolidation-and-tofa-rules
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