Part 1 Record Keeping FOR CFC Attributable Taxpayers
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-2013/chapter-5-proving-your-assessment/part-1-record-keeping-for-cfc-attributable-taxpayers
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