Attribution Account Surpluses AND Attributed TAX Account Surpluses
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-5-consolidation-consolidated-income-tax-treatment-for-groups-of-entities/attribution-account-surpluses-and-attributed-tax-account-surpluses
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