Section H Debt Deduction Creation Rules
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/international-dealings-schedule-2025-instructions/instructions-to-complete-the-international-dealings-schedule/section-h-debt-deduction-creation-rules
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