Chapter 7: Avoiding double taxation (calculation method)

Last updated 15 May 2020

This chapter applies only if you use the calculation method to decide the amount of FIF income to include in your assessable income.

Overview of the foreign tax credit system

Related companies

Market value and deemed rate of return methods

The foreign tax credit system - company FIFs

The foreign tax credit system - trust FIFs

FIF attributed tax accounts

QC27895