https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-1-are-you-subject-to-the-cfc-measures/section-4-what-types-of-attribution-can-apply/attribution-on-change-of-residence
Attribution on change of residence | Australian Taxation Office
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