Taxation OF Financial Arrangements Item 31
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/trust-tax-return-2022-instructions/instructions-to-complete-the-trust-tax-return/taxation-of-financial-arrangements-item-31
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