What Interests IN A Foreign Company ARE Taken Into Account IN THE Control Tests
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-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-1-are-you-subject-to-the-cfc-measures/section-1-is-there-a-cfc/what-interests-in-a-foreign-company-are-taken-into-account-in-the-control-tests
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.