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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.

Attachment A

Listed countries

  • Canada
  • France
  • Germany
  • Japan
  • New Zealand
  • United Kingdom of Great Britain and Northern Ireland
  • United States of America

Section 404 countries

  • Argentina
  • Austria
  • Bangladesh
  • Belgium
  • Brazil
  • Brunei
  • Bulgaria
  • China (except the Hong Kong Special Administrative Region)
  • Czech Republic
  • Denmark
  • Fiji
  • Finland
  • French Polynesia
  • Greece
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Ireland
  • Israel
  • Italy
  • Kenya
  • Kiribati
  • Korea, Republic of
  • Luxembourg
  • Malaysia
  • Malta
  • Mexico
  • Myanmar
  • Netherlands
  • New Caledonia
  • Norway
  • Pakistan
  • Papua New Guinea
  • Philippines
  • Poland
  • Portugal
  • Romania
  • Russian Federation
  • Saudi Arabia
  • Singapore
  • Slovak Republic
  • Solomon Islands
  • South Africa
  • Spain
  • Sri Lanka
  • Sweden
  • Switzerland
  • Taiwan
  • Thailand
  • Tokelau
  • Tonga
  • Turkey
  • Tuvalu
  • Vietnam
  • Western Samoa
  • Zimbabwe.

Sections within Appendix 1 - Foreign income regulations

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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