Part 3 Working OUT Attributable Income AND THE Amount TO Include IN Your Assessable Income
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-3-working-out-attributable-income-and-the-amount-to-include-in-your-assessable-income
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.