I1 AND I2 Investment Expenses
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-2020-instructions/instructions-to-complete-your-annual-return/section-c-deductions-and-non-deductible-expenses-item-12/i1-and-i2-investment-expenses
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