Foreign Income TAX Must Have Been Paid ON 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-tax-offset-rules-guide-2010/when-a-foreign-income-tax-offset-applies/foreign-income-tax-must-have-been-paid-on-assessable-income
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