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    International taxation chapter

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    This chapter provides information on the international dealings of Australian residents as reported on individual, company, partnership, trust and super fund tax returns. Australian residents are generally taxed on their worldwide income while non-residents are generally taxed only on their Australian-sourced income (and some specific amounts not dependent on source).

    The residency tests that the ATO use to determine residency status for income tax purposes are not the same as those used by other Australian agencies. These residency tests are discussed throughout this chapter.

    Attention

    Overview

    For the 2010-11 income year:

    • 857,551 individuals lodged returns with foreign sourced income, a 4.8% decrease from 2009-10
    • individual foreign sourced income was $3.2 billion, an increase of 4.9% from 2009-10
    • corporate net foreign income was $11.5 billion, an increase of 52.9% from 2009-10

    super funds foreign income was $9.5 billion, an increase of 27.0% from 2009-10.

    End of attention
      Last modified: 03 Mar 2014QC 33846