Commissioners Notice TO 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-2005/chapter-4/part-2-passing-the-active-income-test/commissioners-notice-to-an-attributable-taxpayer
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