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Chapter 3: Taxation of foreign dividends and branch profits and the foreign tax credit system

Last updated 4 December 2006

This chapter explains the taxation treatment of foreign dividends and of branch profits derived by Australian companies. It also explains the rules for claiming a foreign tax credit.

Summary of chapter 3

Part 1

Taxation of foreign dividends

Part 2

Taxation of branch profits

Part 3

What credit can you claim for foreign tax?