Foreign Income TAX Paid ON Nane 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-2012/transitional-rules-for-using-excess-foreign-tax-credits/foreign-income-tax-paid-on-nane-income
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.