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Foreign income return form guide 2010-11

 
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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.

Chapter 3: Taxation of foreign dividends and branch profits

This chapter explains the taxation treatment of foreign dividends and of branch profits derived by Australian companies.

Part 1

Taxation of foreign dividends

Part 2

Taxation of branch profits

Sections within Chapter 3: Taxation of foreign dividends and branch profits

Last Modified: Wednesday, 29 June 2011
 
Table of contents
About this guide
Abbreviations and glossary
Chapter 1: Attribution of the current year profits of a controlled foreign company (CFC)
Chapter 2: Transferor trust and related measures
Chapter 3: Taxation of foreign dividends and branch profits
Chapter 4: Taxation of foreign investment fund (FIF) interests
Chapter 5: Proving your assessment
Chapter 6: Consolidation (consolidated income tax treatment for groups of entities)
More information
Appendix 1 - Foreign income regulations
Appendix 2 - Accruals taxation on the change of residence of a controlled foreign company (CFC) from an unlisted country to a listed country or to Australia
Appendix 3 - Summaries and worksheets
How self-assessment affects you
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