Appendix 1 Capital Works Deductions
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-2025-instructions/appendixes-for-the-fund-tax-return/appendix-1-capital-works-deductions
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