Using Standard Business Reporting
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/online-services/businesses-and-organisations-online-services/using-standard-business-reporting
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.