Part 2 Does THE CFC Satisfy THE Active Income Test
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-2016/chapter-1-attribution-of-the-current-year-profits-of-a-controlled-foreign-company-cfc/part-2-does-the-cfc-satisfy-the-active-income-test
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