FIF Attribution Account Surpluses AND FIF Attributed TAX Account Surpluses
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-2008/chapter-10-consolidation-consolidated-income-tax-treatment-for-groups-of-entities/fif-attribution-account-surpluses-and-fif-attributed-tax-account-surpluses
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