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  • Overseas assessed method

    You must provide the following information when using the 'overseas assessed' method.

    Foreign tax return TFN equivalent

    Each tax jurisdiction uses an identifier for their taxpayers, whether it is an identity number to access all government services, or an identifier specific to that nation's revenue agency. You need to include the identifier.

    Foreign tax return country code

    In most cases, the foreign tax country, or tax jurisdiction, will be the same country as your client's country of residence. However, if they live in a country that is different to the country that made the assessment, please ensure you select the country that made the overseas assessment.

    Foreign tax return financial year

    If the overseas income year is from 1 January to 31 December, select the relevant calendar year. If the overseas income year covers 12 months over two calendar years, select the later year. For example, for the 2017–18 income year, select 2018.

    Foreign tax return start date

    Provide details of the date the income year started for the country that made the assessment.

    Foreign tax return end date

    Provide details of the date the income year ended for the country that made the assessment.

    Foreign tax return taxable income

    Enter the income amount that appears on the foreign income tax assessment. That is, your client's income for taxation purposes according to the tax assessment received from a taxation authority of the foreign country that made the assessment.

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    Last modified: 01 Jul 2019QC 52826