The arrangement that meets the attributes of a contract under IFRS 15 is the agreement between WatchThis Ltd. and Kalani. In this case, Kalani enters into a contract with WatchThis Ltd. by providing her credit card details, establishing an obligation to pay after the free trial period, unless she cancels before the trial ends. This arrangement meets the criteria for a contract because it involves mutual consent between the parties, has commercial substance, and the transaction price (MU12.99 per month after the trial) is identified, with a distinct good or service being provided (access to the online film service).

The other arrangements do not necessarily meet the full attributes of a contract under IFRS 15 at the time of entering into the agreement: - Pretty Petals Pty Ltd.'s offer to Levi is a promotional offer with no immediate consideration flowing to the company, and it is uncertain whether Levi will commit to an annual subscription after the trial. - Catering 4 U Ltd.'s contract with Influence Inc. is a contract for a future series of separate transactions, but it is not a single contract for a good or service at a single point in time; it is an ongoing contract with variable elements (the specific menu selected). - Naomi's interaction with Wellness Ltd. does not establish a contract since there is no consideration involved, as the service was not provided, nor was payment made or promised.

According to IFRS 15, a contract requires identification of a distinct good or service, consideration, and mutual consent between the parties, which is present in the WatchThis Ltd. and Kalani's agreement.