Section 4 Quarantining OF Losses
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-2007/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-4-quarantining-of-losses
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