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Self-determination of foreign income tax offsets

Last updated 28 July 2020

If a superannuation fund has paid foreign tax and wants to claim an offset for the foreign tax paid, calculate the amount of any such offset allowed and show it at the appropriate item on the applicable tax return.

For more information on the calculation of foreign income tax offsets, see Guide to foreign income tax offset rules.

For help with the calculation, or advice about whether the offset is allowed, phone the Individual Infoline on 13 28 61.