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  • Self-determination of foreign income tax offset

    Attention

    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 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.

    Find out more

    For more information on the calculation of foreign income tax offset, see the Guide to foreign income tax offset rules 2015 (NAT 72923).

    End of find out more

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

    Last modified: 13 Feb 2019QC 44343