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What evidence do you need to prove you have paid foreign tax?

Last updated 16 March 2007

You will need written evidence of payment of foreign tax, such as:

  • a notice of assessment from the foreign tax authority and a receipt for the tax paid
  • a statement from the foreign tax authority setting out the particulars that would normally be recorded on a notice of assessment and a receipt for payment
  • a certificate for deduction of withholding tax issued by the person who pays the interest, dividend or any other income that is subject to foreign tax.

Keep the evidence with your other records. You may need to produce it at a later date.