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Credit for foreign taxes paid after your assessment

Last updated 16 March 2007

You are only allowed a credit for foreign tax which you have actually paid. If you do not pay the foreign tax until after your original assessment, you will need to ask for an amended determination of your foreign tax credit entitlement if you wish to receive a credit.

Your assessment may also need to be amended to gross up your foreign income for any additional foreign tax that you may claim.

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