Exempt Beneficiaries OF A Foreign Deceased Estate
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/taxpayers-exempt-from-the-fif-measures/exempt-beneficiaries-of-a-foreign-deceased-estate
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