Distributions OUT OF Concession Amounts TAX Consequences
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/forms-and-instructions/advanced-guide-to-cgt-concessions-for-small-business-2011/how-do-you-apply-losses-concessions-and-the-discount/distributions-out-of-concession-amounts-tax-consequences
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