Modifications Made TO Australian TAX LAW
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/foreign-income-return-form-guide-2004/chapter-2-transferor-trust-and-related-measures/part-1-are-you-subject-to-the-transferor-trust-measures/section-3-what-amount-do-you-have-to-include-in-your-assessable-income/modifications-made-to-australian-tax-law
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.