• Part 1 - Taxation of foreign dividends

    Attention

    Warning:

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

    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 the CFC receives a dividend from another CFC?

    Section 3

    When is a CFC deemed to pay a dividend?

    Last modified: 05 Dec 2006QC 18000