Certain Foreign Companies Treated AS AN Australian Financial Institution Subsidiary
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-2009/chapter-4-methods-of-fif-taxation/certain-foreign-companies-treated-as-an-australian-financial-institution-subsidiary
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.