To assist companies and their tax advisers in understanding these new rules to the SIS legislation, the following fact sheets can be obtained from the Tax Office website:
These fact sheets will be published on the Simplified imputation area of the Tax Office website
As mentioned above, the legislation to allow the FDT offset received Royal Assent on 21 October, 2003. You can also download the Taxation Laws Amendment Bill (No. 8) 2003 and Explanatory Memorandum from the ATO website at www.ato.gov.au.
If you wish to speak to someone about amounts of FDT offsets claimed please phone us on 13 24 78 between 8.00am and 6.00pm Monday to Friday.