Calculating Your Offset Limit
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-2011/calculating-and-claiming-your-foreign-income-tax-offset/calculating-your-offset-limit
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