ITAA 1997 s 770-10(1)

Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities

Compendium

Assessability of interest income sourced from Sri Lanka received by an Australian resident

Foreign income tax offset: New Zealand National Provident Fund pension

Foreign tax credit: capital gain from the sale of asset situated in the USA by a dual resident of Australia and the USA

Assessability of interest income sourced in France received by an Australian resident individual

Foreign Income Tax Offset: New Zealand government superannuation pension

Income tax: assessability of service income received by a non-resident of Australia and East Timor from the Joint Petroleum Development Area

Foreign income tax offset: entitlement where foreign capital gain is only partly assessable in Australia

Foreign Income Tax Offset: refunds from a New Zealand income equalisation account

Foreign income tax offsets: distributions from a USA Corporate Limited Partnership to a foreign hybrid limited partnership - section 770-10 of the ITAA 1997

Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities

Foreign Income Tax Offset: tax paid on pension and rental income earned in New Caledonia

Foreign income tax offset: distribution from New Zealand unit trust