Self-determination of foreign income tax offset



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If a superannuation fund has paid foreign tax and wants to claim a foreign income tax offset, calculate the amount of any such offset allowed and show it at C1 in section D, item 12 on the tax return.

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For more information on the calculation of foreign income tax offset, see the Guide to foreign income tax offset rules 2015 (NAT 72923).

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

Last modified: 21 Aug 2015QC 44343