OUR Observations ON Funding Arrangements
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/private-wealth-international-program/related-party-financing-risk/inbound-related-party-financing-for-private-groups-in-property-and-construction/our-observations-on-funding-arrangements
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