Acquisitions AND Disposals OF Interests IN NO Goodwill Professional Practices
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/professional-firms/acquisitions-and-disposals-of-interests-in-no-goodwill-professional-practices
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.