Fixed Trust Distributions AND 50 Active Asset Reduction
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-2013/small-business-50-active-asset-reduction/fixed-trust-distributions-and-50-active-asset-reduction
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