Section 2 What IF A CFC OR CFT Receives A Dividend From Another CFC
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/part-1-taxation-of-foreign-dividends/section-2-what-if-a-cfc-or-cft-receives-a-dividend-from-another-cfc
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