International tax essentials

Foreign income exemption for temporary residents - general questions

If you are a temporary resident of Australia, you may not have to pay tax on certain foreign income.

Foreign income return form guide 2004-05

This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840-6.2005

Foreign income return form guide 2008-09

This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840-6.2009.

Foreign loss quarantining and foreign tax credit calculation rules - fact sheet

This fact sheet details the rules applying to foreign loss quarantining and foreign tax credit calculation rules up until the date of effect of new law which received royal assent in September 2007. The date of effect of the new law is 1 July 2008 and a new fact sheet will detail these further changes.

Guide to foreign income tax offset rules 2008-09

If you are an Australian resident and have paid foreign tax on income you received from outside Australia, this guide will help you claim a foreign income tax offset. NAT 72923.

How to claim your foreign tax credit or foreign losses for 2007-08 and earlier income years

If you think you are entitled to claim a foreign tax credit or foreign loss for the 2007-08 or prior financial years, the following guides and reference contain information that will assist you to complete your tax return.

How to complete L1 in your 2009 tax return if you have prior year foreign losses

Instructions to help you complete item L1 on your tax return if you had foreign losses in the 1998-99 to 2007-08 income years which you have not claimed as a deduction.

Summary of changes to foreign loss and foreign tax credit calculation rules from 1 July 2008 including transitional rules

This document provides a summary of the changes to foreign loss and foreign tax credits calculation rules, including transitional rules, that apply to taxpayers from the 2008-09 income year onwards.

Foreign income return form guide 2004-05

This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840-6.2005

Foreign loss quarantining and foreign tax credit calculation rules - fact sheet

This fact sheet details the rules applying to foreign loss quarantining and foreign tax credit calculation rules up until the date of effect of new law which received royal assent in September 2007. The date of effect of the new law is 1 July 2008 and a new fact sheet will detail these further changes.

Guide to foreign income tax offset rules 2008-09

If you are an Australian resident and have paid foreign tax on income you received from outside Australia, this guide will help you claim a foreign income tax offset. NAT 72923.

Summary of changes to foreign loss and foreign tax credit calculation rules from 1 July 2008 including transitional rules

This document provides a summary of the changes to foreign loss and foreign tax credits calculation rules, including transitional rules, that apply to taxpayers from the 2008-09 income year onwards.

Foreign loss quarantining and foreign tax credit calculation rules - fact sheet

This fact sheet details the rules applying to foreign loss quarantining and foreign tax credit calculation rules up until the date of effect of new law which received royal assent in September 2007. The date of effect of the new law is 1 July 2008 and a new fact sheet will detail these further changes.

Guide to foreign income tax offset rules 2008-09

If you are an Australian resident and have paid foreign tax on income you received from outside Australia, this guide will help you claim a foreign income tax offset. NAT 72923.

Summary of changes to foreign loss and foreign tax credit calculation rules from 1 July 2008 including transitional rules

This document provides a summary of the changes to foreign loss and foreign tax credits calculation rules, including transitional rules, that apply to taxpayers from the 2008-09 income year onwards.

Tax havens and tax administration

Explains our view on tax havens, how we approach compliance in this area, what we are finding and some situations where we suggest you be cautious.

Guide to foreign income tax offset rules 2008-09

If you are an Australian resident and have paid foreign tax on income you received from outside Australia, this guide will help you claim a foreign income tax offset. NAT 72923.

How to claim your foreign tax credit or foreign losses for 2007-08 and earlier income years

If you think you are entitled to claim a foreign tax credit or foreign loss for the 2007-08 or prior financial years, the following guides and reference contain information that will assist you to complete your tax return.

Summary of changes to foreign loss and foreign tax credit calculation rules from 1 July 2008 including transitional rules

This document provides a summary of the changes to foreign loss and foreign tax credits calculation rules, including transitional rules, that apply to taxpayers from the 2008-09 income year onwards.

Working overseas as an official with an international organisation

Outlines the special provisions which may apply to you if you take a position as an official with an international organisation.

Foreign income exemption for temporary residents - general questions

If you are a temporary resident of Australia, you may not have to pay tax on certain foreign income.

Foreign income return form guide 2004-05

This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840-6.2005

Foreign income return form guide 2008-09

This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840-6.2009.

Foreign loss quarantining and foreign tax credit calculation rules - fact sheet

This fact sheet details the rules applying to foreign loss quarantining and foreign tax credit calculation rules up until the date of effect of new law which received royal assent in September 2007. The date of effect of the new law is 1 July 2008 and a new fact sheet will detail these further changes.

Guide to foreign income tax offset rules 2008-09

If you are an Australian resident and have paid foreign tax on income you received from outside Australia, this guide will help you claim a foreign income tax offset. NAT 72923.

How to claim your foreign tax credit or foreign losses for 2007-08 and earlier income years

If you think you are entitled to claim a foreign tax credit or foreign loss for the 2007-08 or prior financial years, the following guides and reference contain information that will assist you to complete your tax return.

How to complete L1 in your 2009 tax return if you have prior year foreign losses

Instructions to help you complete item L1 on your tax return if you had foreign losses in the 1998-99 to 2007-08 income years which you have not claimed as a deduction.

New International Tax Arrangements (Foreign-Owned Branches and Other Measures) Act 2005

This document outlines amendments made by the New International Tax Arrangements to rules on dividends received by foreign owned branches, controlled foreign companies and Australian branches of foreign financial entities.

New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004

This document outlines amendments made by the New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 to the controlled foreign company and the capital gains tax rules.

New International Tax Arrangements Act 2004

This document provides an overview of the five new measures contained in the New International Tax Arrangements Act 2004, specifically changes to controlled foreign company rules and foreign investment fund rules.

Review of international taxation arrangements: introduction and history

This document describes the background to, and history of, changes to international tax arrangements in Australia. It includes a summary of the legislation that has been introduced as part of the review of international tax arrangements.

Summary of changes to foreign loss and foreign tax credit calculation rules from 1 July 2008 including transitional rules

This document provides a summary of the changes to foreign loss and foreign tax credits calculation rules, including transitional rules, that apply to taxpayers from the 2008-09 income year onwards.

Tax havens and tax administration

Explains our view on tax havens, how we approach compliance in this area, what we are finding and some situations where we suggest you be cautious.

Working overseas as an official with an international organisation

Outlines the special provisions which may apply to you if you take a position as an official with an international organisation.

New International Tax Arrangements (Foreign-Owned Branches and Other Measures) Act 2005

This document outlines amendments made by the New International Tax Arrangements to rules on dividends received by foreign owned branches, controlled foreign companies and Australian branches of foreign financial entities.

New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004

This document outlines amendments made by the New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 to the controlled foreign company and the capital gains tax rules.

New International Tax Arrangements Act 2004

This document provides an overview of the five new measures contained in the New International Tax Arrangements Act 2004, specifically changes to controlled foreign company rules and foreign investment fund rules.

Review of international taxation arrangements: introduction and history

This document describes the background to, and history of, changes to international tax arrangements in Australia. It includes a summary of the legislation that has been introduced as part of the review of international tax arrangements.

Tax havens and tax administration

Explains our view on tax havens, how we approach compliance in this area, what we are finding and some situations where we suggest you be cautious.