Taxation OF Financial Arrangements Items 31 AND 32
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/partnership-tax-return-2025-instructions/instructions-to-complete-the-partnership-tax-return-2025/taxation-of-financial-arrangements-items-31-and-32
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.