Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 770.80

    Your offset limit under subsection   770 - 75(2) is increased by any amounts of * foreign income tax that count towards the * tax offset for you for the year because of subsection   770 - 10(2).

Table of sections

Rules about when foreign tax is paid

770 - 130   When foreign income tax is considered paid--taxes paid by someone else

770 - 135   Foreign income tax paid by CFCs on attributed amounts

Rules about when foreign tax is considered not paid

770 - 140   When foreign income tax is considered not paid--anti - avoidance rule