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

Last updated 17 May 2020

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?