Foreign source income

D Was the amount of foreign income tax paid greater than $100,000 OR was the amount of assessable foreign income greater than $500,000?

Print X in the appropriate box.

Assessable foreign income is all income sourced from overseas, and includes interest, dividends, attributable income through the controlled foreign company (CFC) and foreign investment fund (FIF) regimes, and foreign-sourced capital gains.

For more information on attributable income, see Guide to foreign income tax offset rules.

For more information on foreign sourced capital gains, see the:

• Foreign income return form guide, and
• Guide to capital gains tax 2009.