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  • Evidence of foreign tax paid


    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 following documents will be acceptable as evidence of payment of foreign tax:

    • a notice of assessment and receipt for the tax paid
    • a statement from a foreign tax authority setting out particulars normally recorded on a notice of assessment and receipt for payment
    • a certificate for deduction of withholding tax issued by the person who pays the interest, dividends or any other income that is subject to a deduction of foreign tax.

    In all cases, retain the original documents because the Tax Office may need to see them at a later date.

    If the documentary evidence is in a foreign language, you will need a translation of the documents.

    For further information see Taxation Ruling IT 2527.

    Last modified: 05 Dec 2006QC 18000