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