Section D Reconciliation Between Audited Financial Statements AND BAS
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/instructions-to-complete-the-supplementary-annual-gst-return-2025/section-d-reconciliation-between-audited-financial-statements-and-bas
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