Consequences OF Applying THE Exemption
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/small-business-15-year-exemption/consequences-of-applying-the-exemption
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