Records to collect
- ATO notice of assessment
- PAYG and income statements
- Foreign-tax payment evidence
- Indian conversion and source allocation
NRIs of Australia
Australian foreign tax credit and Form 44 (formerly Form 67) for returning NRIs
Australian tax should be matched to the income that India taxes for the selected residence year. The source-level Indian credit is constrained by both the foreign tax actually borne and Indian tax attributable to that source.
Reviewed for Tax Year 2026-27 on 2026-08-25.
Calculate the indicative FTC ceilingStart here
Three things to do before relying on an answer
1. Begin with your facts
Align Australian and Indian tax periods
2. Keep the evidence ready
ATO notice of assessment • PAYG and income statements
3. Treat this as a planning path
Use the workflow and official links to verify the rule, form and date that apply to you.
Planning workflow
- 1Align Australian and Indian tax periods
- 2Determine the income included in India
- 3Calculate the lower-of-two ceiling
- 4Prepare Form 44 (formerly Form 67) support
NRIs of Australia
Local records and terms to keep visible
- Australian Taxation Office reporting
- Superannuation records and preservation conditions
- AUD-to-INR conversion and foreign-tax-credit evidence
Official sources for Australia
Open the primary sources and verify the provision, form, treaty article and effective date that apply to your facts.
More answers for NRIs of Australia
Questions to answer before you act
Australian tax should be matched to the income that India taxes for the selected residence year. The source-level Indian credit is constrained by both the foreign tax actually borne and Indian tax attributable to that source.