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  • Dividends not included


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

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    Most dividends paid to a CFC by a foreign company are not included. The only dividends you must include are dividends - other than non-portfolio dividends - paid to the CFC by a company that was a resident of an unlisted country (other than a section 404 country) when the dividends were paid.

    These amounts will not be included in notional assessable income if the profits from which the dividends were paid have previously been attributed to you.

    Last modified: 05 Dec 2006QC 18000