Self-determination of foreign income tax offsets



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

End of attention

If a superannuation fund has paid foreign tax and wants to claim an offset for the foreign tax paid, calculate the amount of any such offset allowed and show it at the appropriate item on the applicable tax return.

Further Information

For more information on the calculation of foreign income tax offsets, see Guide to foreign income tax offset rules.

End of further information

For help with the calculation, or advice about whether the offset is allowed, phone the Individual Infoline on 13 28 61.

Last modified: 25 Nov 2009QC 21714