Section C Deductions AND NON Deductible Expenses Item 12
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/self-managed-superannuation-fund-annual-return-2018-instructions/section-c-deductions-and-non-deductible-expenses-item-12
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