Technical tax area: Public rulings
Inland Revenue issues public rulings to interpret how a tax law applies to taxpayers and specific types of arrangements. Taxpayers whose circumstances match those in a ruling may apply it, but are not obliged to do so.
If you calculate your tax liability according to an applicable public binding ruling, we must assess your tax according to that ruling. A public ruling applies only to the particular taxation law and arrangement set out in the ruling, and only for a specified period. If there is any material difference between the facts in the ruling and your actual arrangement, the ruling does not apply.
All the public rulings issued to date for the current year are displayed here by year, number (BR Pub), title, and status.
Income tax - Australian source income earned by Australian limited partnership and foreign tax credits
These five reissued rulings deal with the ability of a New Zealand resident partner of an Australian limited partnership to claim foreign tax credits for Australian income tax and dividend withholding tax paid by the Australian limited partnership.
The rulings are contained in a single document with a shared commentary.
Ruling applies from: the first day of the 2013/14 income year to the last day of the 2016/17 income year.
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BR PUB 14/01 - 14/05 - RTF format (466kb | 31 pages)
BR PUB 14/01 - 14/05 - PDF format (231kb | 31 pages)
Microsoft Word Viewer 2003 can be used to access .rtf (Rich Text Format) files.
Date published: 14 Apr 2010