C1 Foreign Income TAX Offset
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/fund-income-tax-return-2015-instructions/section-d-income-tax-calculation-statement/12-income-tax-calculation-statement/c1-foreign-income-tax-offset
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