YOU Must Have Actually Paid OR BE Deemed TO Have Paid THE Foreign Income TAX
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/you-must-have-actually-paid-or-be-deemed-to-have-paid-the-foreign-income-tax
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.