Non-Resident Withholding Tax

Hi forum members, I own a small number of ResMed shares and have just received a dividend payment and statement. The US denominated dividend of $21.00 had a $3.15 Non-Resident Withholding tax deducted in US dollars before ResMed converted the remaining balance of my US$17.85 dividend into $24.70 Australian dollars before paying the dividend into my Australian bank account.

Question 1. On my Australian Tax return, is this payment a Franked or a Non-Franked dividend to me? The statement does not show any amounts as franked or non franked like local Aussie based share dividend statements usually do.

Question 2. Can I legally clam the US$3.15 Non-Resident Withholding Tax portion deducted on my Australian Income Tax return or not?

 

Non franked, other countries don´t have (or recognize) franking.
Yes the 15% foreign tax paid credited somewhere.

 

Thanks

 

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