Part 1 - Taxation of foreign dividends



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End of attention

This part explains how dividends paid by a foreign company are taxed in Australia. This can occur in two ways:

  • when a resident taxpayer is taxed on a dividend received from a non-resident company, or
  • when an attributable taxpayer in relation to a controlled foreign company (CFC) or a controlled foreign trust (CFT) is liable to tax on the taxpayer's share of a dividend paid by an unlisted country CFC directly or indirectly to another CFC or a CFT.

Summary of part 1

Section 1

How do you treat a dividend received from a non-resident company?

Section 2

What if a CFC or CFT receives a dividend from another CFC?

Section 3

When is a CFC deemed to pay a dividend?

Last modified: 05 Dec 2006QC 17522