Please contact the ATO or visit the ATO website for more details:
20 Foreign source income and foreign assets or property 2022 | Australian Taxation Office (ato.gov.au)
If you received income from overseas, you must show your assessable foreign income here, even if tax was taken out of the income in the foreign country.
Foreign income that is exempt from Australian tax may still be taken into account to work out the amount of tax you have to pay on your other income.
If you received a lump sum payment from a foreign superannuation fund, contact us. Some of these payments are taxable and some are exempt from Australian tax.
You must show the following amounts at this item:
an assessable dividend (or non-share dividend) from a New Zealand franking company and any attached Australian franking credits
a supplementary dividend from a New Zealand franking company
an assessable distribution from a trust or partnership (or share of a partnership loss) that includes Australian franking credits attached to a dividend (or non-share dividend) from a New Zealand franking company.
A dividend from a New Zealand franking company may also carry New Zealand imputation credits. An Australian resident cannot claim any New Zealand imputation credits on an Australian tax return.