ITAA 1936 s 6AB(2)

Classification of German Trade Tax as Federal Foreign Tax

Income tax: (a) are credits for United Kingdom interest withholding tax paid allowable under Article 22.1(a) of the 2003 United Kingdom Convention to an Australian resident financial institution which enters into an arrangement of the kind described in Taxpayer Alert TA 2007/3; and (b) would the Commissioner consider the application of Part IVA of the Income Tax Assessment Act 1936 to the arrangement?

Foreign Tax Credits - taxes imposed on French rental property

Foreign tax credits : tax paid to the European Union by a resident taxpayer in receipt of assessable foreign pension

Foreign Tax Credit: tax imposed by Zimbabwe on pension income

Foreign tax credit: New Zealand government superannuation pension

Foreign tax credit: tax paid on pension and rental income earned in New Caledonia