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Written evidence of foreign tax paid should include the following details:
- the amount of foreign income or gains in the foreign currency
- the foreign tax year in which the income or gains were derived
- the nature and amount of foreign tax levied on the foreign income or gains
- the date on which the foreign tax was paid
- whether the tax paid represents an advance, instalment, or final foreign tax payment in relation to the relevant foreign income or gains.
The following documents are acceptable evidence of the payment of foreign tax:
Last modified: 23 Jul 2009QC 22894
- a statement from the foreign tax authority setting out the particulars that would normally be recorded on a notice of assessment or a receipt for payment of foreign income tax
- a certificate for deduction of withholding tax issued by the person who pays the interest, dividends or any other income that is subject to a deduction of foreign tax, or
- a distribution statement, or a similar document from a trustee of a managed fund or unit trust, stating the amount of foreign tax paid - for example, the details of foreign tax paid shown in trust distribution advices provided to beneficiaries or unit-holders will generally be sufficient to support a claim for a foreign income tax offset.