³ÉÈËÓ°Òô

AU2.6 Trusts as a tax planning tool

Commentary

AU2.6.8 Foreign income tax offset (FITO) | Australia

Australia

Under Australian tax law a taxpayer is entitled to a FITO for foreign tax paid in respect of an amount that is included in the taxpayer's assessable income in a year of income.

To determine the amount of FITO in any particular year, a taxpayer

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 28 Aug 2024 11:52