This part explains how dividends paid by a foreign company are taxed in Australia. This can occur in two ways:
- when a resident taxpayer is taxed on a dividend received from a non-resident company, or
- when an attributable taxpayer in relation to a controlled foreign company (CFC) or a controlled foreign trust (CFT) is liable to tax on the taxpayer's share of a dividend paid by an unlisted country CFC directly or indirectly to another CFC or a CFT.
Summary of part 1
How do you treat a dividend received from a non-resident company? |
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What if the CFC receives a dividend from another CFC? |
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When is a CFC deemed to pay a dividend? |