To the untrained eye, the treatment of foreign income derived by Australian residents is a complex component of tax law. Progue is well experienced in this area and looks at the residency of individuals, trusts and companies and their sources of income to provide the appropriate advice to their clients.
We are knowledgeable in:
- The operation of Double Tax Agreements
- Australia’s foreign accruals tax rules
- Exemption for non-portfolio dividends
- Foreign Income Tax Offset
- Dividend, interest and royalty withholding taxes