Chapter 3 Taxation OF Foreign Dividends AND Branch Profits AND THE Foreign TAX Credit System
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-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.