Method 1
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-investment-funds-guide-2004/chapter-9-taxation-of-non-resident-trusts/attribution-of-non-resident-trust-income-where-the-fif-measures-do-not-apply/method-1
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.