• Foreign income return form guide 2003-04

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    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    The information in this publication is current at July 2004.

    In the taxpayers' charter we commit to giving you information and advice you can rely on.

    If you try to follow the information contained in our written general advice and publications, and in doing so you make an honest mistake, you won't be subject to a penalty. However, as well as the underpaid tax, we may ask you to pay a general interest charge.

    We make every effort to ensure that this information and advice is accurate. If you follow our advice, which subsequently turns out to be incorrect, or our advice is misleading and you make a mistake as a result, you won't be subject to a penalty or a general interest charge although you'll be required to pay any underpaid tax.

    You are protected under GST law if you have acted on any GST information in this publication. If you have relied on GST advice in this Tax Office publication and that advice has later changed, you will not have to pay any extra GST for the period up to the date of the change. Similarly, you will not have to pay any penalties or interest.

    If you feel this publication does not fully cover your circumstances, please seek help from the Tax Office or a professional adviser.

    Last modified: 05 Dec 2006QC 17522