Income From Illegal Activities Losses AND Outgoings
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/income-deductions-and-concessions/income-and-deductions-for-business/business-losses/income-from-illegal-activities-losses-and-outgoings
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.