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  • Publications and rulings

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    To get any publication referred to in this guide:

    • go to:
    • ato.gov.au for publications and forms
    • law.ato.gov.auExternal Link for rulings, determinations and practice statements
    • phone 1300 720 092
      Last modified: 04 Jul 2013QC 28207