Section 2 General Modifications TO THE LAW
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-2006/chapter-1-attribution-of-the-current-year-profits-of-a-controlled-foreign-company/part-3-working-out-attributable-income-and-the-amount-to-include-in-your-assessable-income/section-2-general-modifications-to-the-law
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.