US taxes on Australian resident

[Little Bird]

I'm trying to get this clear in my head, regarding being an Australian tax resident or not, vis-a-vis US taxes.
Example A. If I am a Australian tax resident, and my income (US earned) is say $25,000. Once the tax free part is removed I'm left with say $1,500. Remove the low income offset and the franking tax offset I'm left with credits and thus a refund.
Example B. If I am a not a tax resident, my US is not included on the return and it's just the shares. The tax rate is higher and I owe taxes.

Now, on my US tax return, in example B. I need to list the Australian shares and then make a pro-rata tax amount based off my Australian return, so in effect, tax is paid in Aus and not in US.
But could I use example A. on my US return? Or because I actually did not pay any Australian taxes due to the credits and refund, it would not be allowed.

Hope this all makes sense and hope someone can clarify this for me!
Thanks!

[deborah]

Does this help - https://www.ato.gov.au/individuals/international-tax-for-individuals/work-out-your-tax-residency/residency-tests/

[Little Bird]

Thanks Deborah. Appreciate the link.
I'm still confused about being a low income earner in Australia, and having tax credits offset the small tax bill I owed, and then having to declare that Australian income on my US return. If the US return asks me to list my income and tax paid, I can't list tax paid as it was credited. Or would I list the tax owed but forgetting about the credit?