Section 2 DO YOU Have TO PAY AN Interest Charge
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-2-transferor-trust-and-related-measures/part-2-interest-charge-for-beneficiaries-of-non-resident-trust-estates/section-2-do-you-have-to-pay-an-interest-charge
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