Broker's statements - FTC ??

Broker's statements - FTC ??

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I know Brokers statments can be wrong and with that in mind I am looking at a broker's statement which shows dividends from Australia of gross £2.26, foreign tax deducted £0.03 and taxable amount £2.23.  The FTC box is not ticked, suggesting that a FTC cannot be claimed and suggest that we ought to claim relief by deduction rather  than by by credit. 

I have checked the Australia DTA and can see no reason for a restriction in a direct claim to the foreign tax.

Also, if no direct claim can be made, surely I woul dbe able to claim unilateral relief for the credit?

I appreciate the amounts are small but I would like to understand the rationale.  Can anyone shed any light.

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