GST Treatment OF Purchases That Relate TO Making Financial Supplies
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/gst-excise-and-indirect-taxes/gst/in-detail/rules-for-specific-transactions/business-asset-transactions/gst-and-floating-a-company/gst-treatment-of-purchases-that-relate-to-making-financial-supplies
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