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  • Chapter 3: Taxation of foreign dividends and branch profits, and the foreign tax credit system



    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 chapter explains the taxation treatment of foreign dividends and of branch profits derived by Australian companies. It also explains the rules for claiming a foreign tax credit.

    Summary of chapter 3

    Part 1

    Taxation of foreign dividends

    Part 2

    Taxation of branch profits

    Part 3

    What credit can you claim for foreign tax?

    Last modified: 18 May 2020QC 19443