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.
Find out more
On the calculation of foreign income tax offset, see the Guide to foreign income tax offset rules (NAT 72923).
End of find out moreFor help with the calculation, or advice about whether the offset is allowed, phone 13 28 61.