Australian source income earned by Australian limited partnership and foreign tax credits / Distributions made by Australian limited partnership and foreign tax credits / Distributions made by Australian unit trust to Australian limited partnership and foreign tax credits / Franked dividend received by Australian limited partnership and foreign tax credits / Tax paid by an Australian limited partnership as a "head company" and foreign tax credits
The rulings deal with NZ resident partners of Australian limited partnerships claiming foreign tax credits. Rulings end after 2012-13 income year.
Rulings:
BR Pub 10/01
BR Pub 10/02
BR Pub 10/03
BR Pub 10/04
BR Pub 10/05
Current status
Expired 2012/2013 income year - replaced by BR Pub 14/01