Taxpayers Carrying ON A Business Incurring Deductible Business Expenditure
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/deductions-for-prepaid-expenses-2012/taxpayers-carrying-on-a-business-incurring-deductible-business-expenditure
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