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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Australia: Credit relief

Admissible for credit under the agreement

Income tax (including the additional tax on the undistributed amount of the distributable income of a private company).

Fringe benefits tax from 1st April 2004. (See DT2659A)

Petroleum resource rent tax (PRRT) from 1st July 2004.

Admissible for credit unilaterally

Victorian taxation equivalent, to the extent that it is calculated by reference to Australian (that is, federal) income tax.


Fringe benefits tax up to 30th June 2004. (See DT2659A)

Petroleum resource rent tax (PRRT) up to 31st March 2004.

Financial institutions duty (New South Wales).

New South Wales land tax.