| INTM165010 | General |
| INTM165020 | Statutory provisions |
| INTM165030 | Computation – assessable amount |
| INTM165040 | Limit of credit |
| INTM165050 | Examples of calculation of credit for foreign tax |
| INTM165060 | Averaged profits |
| INTM165070 | Cases I/II example |
| INTM165080 | Cases IV/V example |
| INTM165090 | 1996-97 actual basis |
| INTM165100 | Overlap profits |
| INTM165110 | Overlap periods – giving credit |
| INTM165120 | More than one foreign tax |
| INTM165130 | Cessations |
| INTM165140 | Cessations – example |
| INTM165150 | Continuing sources |
| INTM165160 | Cessations after 1998 – example 1 |
| INTM165170 | 1996-97 assessed on actual basis |
| INTM165180 | Trades, professions set up 1996-97 onwards |
| INTM165190 | Cessations after 1998 – example 2 |
| INTM165200 | Losses – introduction |
| INTM165210 | Losses – relief under ICTA88/S380 |
| INTM165220 | Losses – relief under ICTA88/S385 |
| INTM165230 | Losses – relief under ICTA88/S388 |
| INTM165240 | Losses – examples |
