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Evidence of foreign tax paid

Last updated 4 December 2006

The following documents will be acceptable as evidence of payment of foreign tax:

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

In all cases, retain the original documents because the Tax Office may need to see them at a later date.

If the documentary evidence is in a foreign language, you will need a translation of the documents.

For further information see Taxation Ruling IT 2527.

QC18000