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Foreign income return form guide 2003-04

 
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Warning: This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

Do you need to ask for a private ruling?

If you have a concern about the way tax law applies to your personal tax affairs, you may want to ask for a private ruling. A private ruling will relate just to your situation. Write to the Tax Office describing your situation in detail and ask for advice. Include your tax file number. If you lodge your tax return before you receive your private ruling, be aware that the ruling may alter the accuracy of your return.

You can ask for a review of a private ruling decision if you disagree with it, even if you have not received your assessment. The tax office that made the ruling can give you more information about review procedures.

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Last Modified: Tuesday, 5 December 2006
 
Table of contents
About this document
Introduction
How to use this guide
Chapter 1: Attribution of the current year profit of a controlled foreign company
Chapter 2 - Transferor trust and related measures
Chapter 3 - Taxation of foreign dividends and branch profits and the foreign tax credit system
Chapter 4
Chapter 5: Consolidation (consolidated income tax treatment for groups of entities)
Appendix 1 - Foreign income regulations
Appendix 2 - Abbreviations and glossary of terms
Appendix 3 - Accruals taxation on the change of residence of a CFC from an unlisted country to a listed country or to Australia
Appendix 4 - Summaries and worksheets
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