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BR Pub 10/01 - BR Pub 10/05
Issued
25 Mar 2010
Effective
The period beginning on the first day of the 2009-10 income year and ending on the last day of the 2012-13 income year.

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