Part 1 Taxation OF Foreign Dividends
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-2017/chapter-3-taxation-of-foreign-dividends-and-branch-profits/part-1-taxation-of-foreign-dividends
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