Check if you are eligible for FITO and the rules that apply for entitlement.
- When a foreign income tax offset applies
Check if you meet the conditions for a foreign income tax offset (FITO) to apply to you.
- Calculating and claiming your foreign income tax offset
How to work out your FITO or offset limit if the offset amount is more than $1,000.
- Record keeping for FITO
Check the records you need to keep to support a claim for the FITO.
- Foreign income tax paid by a controlled foreign company
Check your eligibility for FITO if you have attributed foreign income and the controlled foreign company pays the tax.
- Special circumstances
Find out if there are special circumstances for eligibility and the FITO limit for your entity or income type.
- Attachment A: Countries and other jurisdictions that have a tax treaty with Australia
A list of the countries and jurisdictions that have a tax treaty with Australia.
Guide to foreign income tax offset rules 2022
Check if you can claim a foreign income tax offset (FITO), how to calculate the amount and what rules apply.