Treating Similar Circumstances Arrangements OR Transactions AS A Single Position
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/reportable-tax-position-schedule-2019-instructions/other-information/treating-similar-circumstances-arrangements-or-transactions-as-a-single-position
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