B Death OR Disability Deduction
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/fund-income-tax-return-2008-instructions/section-f-other-information/17-other-transactions/b-death-or-disability-deduction
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