SMSFs and overseas earnings

If an SMSF is in pension mode (that is not paying tax on earnings) is the fund still taxed on overseas earnings if it invests in an ETF (for example iShares Core S&P 500, IVV) since there is nothing to offset the withholding tax against?

A: Thanks for the question.


No, the withholding tax cannot be offset against anything when in pension phase as the fund isn’t paying income tax.



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