A2 Worldwide Obligations
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-personal-investors-guide-2013/part-a-how-capital-gains-tax-applies-to-you/a2-worldwide-obligations
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