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  • When a foreign income tax offset applies



    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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    To be entitled to a foreign income tax offset:

    The offset is available in the income year in which the income or gain (on which the foreign income tax has been paid) forms part of your assessable income in Australia.

      Last modified: 04 May 2012QC 28013