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  • Part 1 - Taxation of foreign dividends



    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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    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