Evidence of foreign tax paid



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

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.

Last modified: 05 Dec 2006QC 18000