Taxes imposed by Australia's major trading partners for which a foreign income tax offset is available



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

End of attention

A foreign income tax offset may be available for the foreign taxes listed below. This list is not exhaustive nor, except for India, does it include local or state taxes.


Income tax (Impuesto a las ganancias)


Income taxes imposed by the Government of Canada under the Income Tax Act.


Income tax


Income tax and corporation tax, including any related withholding tax, prepayment (precompte) or advance payment.


Income tax (einkommensteuer)

Corporation tax (korperschaftsteuer)


Income tax, including any surcharge

Capital gains tax

Non-resident withholding tax

State government imposed taxes on various agriculture incomes


Individual income tax (l'imposta sul reddito delle persone fisiche)

Corporate income tax (l'imposta sul reddito delle societ , formerly l'imposta sul reddito delle persone giuridiche)


Income tax

Corporation tax

New Zealand

Income tax

Non-resident withholding tax

Tax on profits from property sales


Income tax

South Africa

Normal tax

Secondary tax on companies (due to be replaced with a withholding tax on dividends)

Withholding tax on royalties.

South Korea

Income tax

Corporations tax

Inhabitant tax

United Kingdom

Income tax

Capital gains tax

Corporations tax

United States

Federal income taxes imposed by the Internal Revenue Code

Last modified: 23 Jul 2009QC 22894