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  2026 Foreign income tax offsets

Managing withholding tax obligations and foreign income tax offsets

Source: New South Wales

Published Date: 26 Mar 2026

 

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This session explores the key withholding tax (WHT) obligations for payments and distributions made to investors, as well as the interaction with double tax agreements (DTAs) and claiming foreign income tax offsets (FITOs). Through case studies and practical examples, the presenter outlines common issues, available exemptions and concessions, and approaches for managing foreign tax reclaims.

This session explores:

  • Key WHT obligations on payments and distributions to investors;
  • Exemptions and concessions;
  • Application of DTAs and FITOs; and
  • Case studies and practical examples.
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