Self-determination of foreign income tax offset



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End of attention

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 C1 in section D, item 12 on the tax return.

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

See also:

Guide to foreign income tax offset rules

Last modified: 02 Jun 2014QC 35420