Taxation Administration (Exemptions from Requirement to Lodge Australian IIR/UTPR Tax Return and Australian DMT Tax Return) Determination 2025 Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet. Canonical page: https://zoelaw.ai/legislation/taxation-administration-exemptions-from-requirement-to-lodge-australian-iir-utpr-tax-return-and-aust