INCOME TAX ASSESSMENT ACT 1997 - SECT 770.80 Increase in offset limit for tax paid on amounts to which section 23AI or 23AK of the Income Tax Assessment Act 1936 apply

Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 770.80

Increase in offset limit for tax paid on amounts to which section 23AI or 23AK of the Income Tax Assessment Act 1936 apply

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

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