A 
B 
C 
D 
E 
F 
G 
H 
I 
J 
K 
L 
Source 
Relevant 
Foreig
Rate 
Foreig
Appropriate 
Income 
Relevant 
Income 
Actual 
income 
n tax 
n tax 
Excess 
foreign 
fraction of 
above 
fraction of 
restricted to 
Maximum 
creditable 
creditable tax 
to 
tax 
relevant 
expenses 
profits 
profits TIOPA 
tax 
20.25% 
expenses  (TRE 
TIOPA 2010 
2010 s101 
x RI/TI) 
s100 
Overseas 
100 
15 
15% 
15 
0 
67.37 
32.63 
(1) 
0 
0 
0 
shares 
Overseas 
18,997 
4,749 
25% 
3,847 
902 
12,798 
6,199 
(352) 
0 
0 
0 
preference 
shares 
Overseas 
283,800 
2,838 
1% 
2,838 
0 
191,196 
92,604 
(5251) 
0 
0 
0 
debentures 
 
Total 


0