Cumpston Sarjeant Review Appendix A
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/small-business-benchmarks/small-business-benchmarks-methodology-and-ratio-calculations/review-of-statistical-methodology-used-in-producing-small-business-benchmarks/cumpston-sarjeant-review-appendix-a
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