Part 1 ARE YOU Subject TO THE CFC Measures
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-2010/chapter-1-attribution-of-the-current-year-profits-of-a-controlled-foreign-company-cfc/part-1-are-you-subject-to-the-cfc-measures
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.