## 

Relevant 
Foreign 
Rate 
Foreign 
Appropriate 
Income 
Relevant 
Income 
Actual 
income 
tax 
% 
tax to 
Excess 
foreign 
fraction of 
above 
fraction 
restricted 
Maximum 
creditable 
creditable 
20.25% 
tax 
relevant 
expenses 
of profits 
to profits 
tax 
tax 
expenses  
TIOPA 
TIOPA 
(TRE x RI/TI) 
2010 s100 
2010 s101 
Overseas 
19,230 
260 
1.38 
260 
0 
17,250 
1,980 
15,631 
1,980 
400 
260 
shares 
Overseas 
62,190 
852 
1.37 
852 
0 
55,772 
6,418 
50,551 
6,418 
1,296 
852 
debentures 
Total 

##