Small Business Entities
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-2015/small-business-entities
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.