Reporting AND Guidance ON THE Ddcr
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/understanding-the-debt-deduction-creation-rules/reporting-and-guidance-on-the-ddcr
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.