HOW DO YOU Apply Losses Concessions AND THE Discount
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/capital-gains-tax-concessions-for-small-business-guide-2015/how-do-you-apply-losses-concessions-and-the-discount
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