Self-determination of foreign income tax offset

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.

For more information on the calculation of foreign income tax offset, see the Guide to foreign income tax offset rules 2016 (NAT 72923).

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

Last modified: 15 Jul 2016QC 48112