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

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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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    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.

    Argentina

    Income tax (Impuesto a las ganancias)

    Canada

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

    China

    Income tax

    France

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

    Germany

    Income tax (einkommensteuer)

    Corporation tax (korperschaftsteuer)

    India

    Income tax, including any surcharge

    Capital gains tax

    Non-resident withholding tax

    State government imposed taxes on various agriculture incomes

    Italy

    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)

    Japan

    Income tax

    Corporation tax

    New Zealand

    Income tax

    Non-resident withholding tax

    Tax on profits from property sales

    Singapore

    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