Combating Multinational TAX Avoidance A Targeted Anti Avoidance LAW
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/international-tax-for-business/in-detail/doing-business-in-australia-or-overseas/combating-multinational-tax-avoidance-a-targeted-anti-avoidance-law
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