Foreign employment income and section 23AG - employees

Can I claim a FITO for foreign tax I paid on a benefit if my employer paid FBT on it?

No. If you pay tax in another country on a fringe benefit and your employer is subject to fringe benefits tax (FBT) in Australia on the same benefit, you cannot claim a FITO on the foreign tax you paid on the benefit. This is because you can only claim a FITO on foreign income that is included in your assessable income in Australia, and a benefit your employer pays FBT on is not included in your assessable income in Australia.

Sections within Foreign income - fringe benefit tax questions

• Can I claim a FITO for foreign tax I paid on a benefit if my employer paid FBT on it?
• Can I use the FBT living-away-from-home provisions?
• As an employee, do I pay FBT?
• How is my non-cash benefit treated in Australia?