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RBA Glossary definition for CLS

CLS – Continuous Linked Settlement. A process enabling simultaneous foreign exchange settlement across the globe, eliminating the settlement risk caused by delays arising from time-zone differences.

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References

22 Jun 2018 RDP 2018-07
David Rodgers and Jonathan Hambur
House CL and MD Shapiro (2008), ‘Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation’, The American Economic Review, 98(3), pp 737–768.
https://www.rba.gov.au/publications/rdp/2018/2018-07/references.html

The GFC Investment Tax Break

1 Jun 2018 RDP 2018-07
David Rodgers and Jonathan Hambur
Research Discussion Paper – RDP 2018-07 The GFC Investment Tax Break. David Rodgers. and Jonathan Hambur. June 2018. 1.8. MB. 1. Introduction. The effect of business taxation on investment remains a relevant question, more than 50 years after Hall
https://www.rba.gov.au/publications/rdp/2018/2018-07/full.html