Section 2 Group Entities AND Combined Return
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/pillar-two-cgdmtr-online-form-instructions-2024/cgdmtr-instructions/section-2-group-entities-and-combined-return
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