Market Value AND Deemed Rate OF Return Methods
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-investment-funds-guide-2008/chapter-7-avoiding-double-taxation-calculation-method/market-value-and-deemed-rate-of-return-methods
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