Eligibility and rules for the FITO
Check if you are eligible for FITO and the rules that apply for entitlement.
When the foreign income tax offset applies
Check if you meet the conditions for a foreign income tax offset (FITO) to apply to you.
Calculate your FITO or offset limit
How to work out your FITO or offset limit if the offset amount is more than $1,000.
Record keeping for FITO
Check the records you need to keep to support a claim for the FITO.
Foreign income tax paid by a controlled foreign company
Check your eligibility for FITO if you have attributed foreign income and the controlled foreign company pays the tax.
Special circumstances
Find out if there are special circumstances for eligibility and the FITO limit for your entity or income type.
Attachment A: Countries and other jurisdictions that have a tax treaty with Australia
A list of the countries and jurisdictions that have a tax treaty with Australia.