Applying THE Discount AND Concessions
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/applying-the-discount-and-concessions
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