Appendix 2 Royalties
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-2023-instructions/appendixes-for-the-trust-tax-return/appendixes-1-to-10/appendix-2-royalties
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