S Overseas Managed Investments
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/self-managed-superannuation-fund-annual-return-2015-instructions/section-h-assets-and-liabilities/15c-overseas-direct-investments/s-overseas-managed-investments
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.