Ivan
My internet skills are less than adequate but if you go to <
http://law.ato.gov.au/atolaw > and use the search engine on the left hand side looking for TD 2002/D3 you can read the whole document.
Submissions close on the 8 May 2002 so time is of the essence. It has really ruined my home leave I can tell you !! Of course professional advice is essential and I'm also off to the Fed's office today.
Good luck