BR PUB 14/01 - BR Pub 14/05
Issued
12 May 2014
Effective 
the first day of the 2013/14 income year to the last day of the 2016/17 income year

Income tax - Australian source income earned by Australian limited partnership and foreign tax credits

Five public rulings consider the ability of a NZ resident partner of an Australian limited partnership to claim foreign tax credits and dividend withholding tax.

Rulings:

BR Pub 14/01

BR Pub 14/02

BR Pub 14/03

BR Pub 14/04

BR Pub 14/05