• Self-determination of foreign income tax offset

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    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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    If a superannuation fund has paid foreign tax and wants to claim a foreign income tax offset, calculate the amount of any such offset allowed and show it at C1 in section D, item 12 on the tax return.

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    On the calculation of foreign income tax offset, see the Guide to foreign income tax offset rules (NAT 72923).

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

    Last modified: 05 Nov 2014QC 40267