Resident Company With Interest IN CFC OR Foreign Company FIF
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-tax-offset-rules-guide-2010/transitional-rules-for-using-excess-foreign-tax-credits/resident-company-with-interest-in-cfc-or-foreign-company-fif
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.