Public rulings 2010

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

Ruling Number: BR Pub 10/01 - 10/05

These five public rulings deal with the ability of a New Zealand resident partner of an Australian limited partnership to claim foreign tax credits in respect of two forms of Australian tax, including Australian company tax, paid on income earned by an Australian limited partnership. They do not consider any other situations involving foreign income and foreign tax paid.

Ruling applies from: 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.

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BR Pub 10/01 - 10/05 - RTF format (1.77MB | 24 pages)
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Other rulings this year

• BR Pub 10/10 - 10/13 - Local authority rates apportionments on property transactions where the rates have been paid beyond settlement or are in arrears - goods and services tax implications for vendor and purchaser
• BR Pub 10/14 - 10/19 - Interest deductibility - Roberts and Smith - Borrowing to replace and repay amounts invested in an income earning activity or business
• BR Pub 10/20 - Deductibility of break fee paid by a landlord to exit early from a fixed interest rate loan on sale of rental property
• BR Pub 10/21 - Interest repayments required as a result of the early repayment of a financial arrangement - deductibility
• BR Pub 10/06 - Meaning of "anything occurring on liquidation" when a company requests removal from the register of companies
• BR Pub 10/07 - 10/08 - Commissions received by life agents on their own policies and those of associated persons - income tax implications / Discounted premiums on life insurances policies provided to life agents and associated persons - fringe benefit tax implications
• BR Pub 10/09 - Legal services provided to non-residents relating to transactions involving land in New Zealand

Date published: 13 Apr 2010

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