Section 2 ARE YOU AN Attributable Taxpayer
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/forms-and-instructions/foreign-income-return-form-guide-2004/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-1-are-you-subject-to-the-cfc-measures/section-2-are-you-an-attributable-taxpayer
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