TAX Must Have Been Paid OR Deemed TO Have Been Paid
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/when-a-foreign-income-tax-offset-applies/tax-must-have-been-paid-or-deemed-to-have-been-paid
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.