Self-determination of foreign income tax offset

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

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 C1 in section D (item 12) on the tax return.

For more information on the calculation of foreign income tax offset, see Guide to foreign income tax offset rules 2010-11 (NAT 72923).

End of further information

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