• Schedule 25A

    • In providing information at item 1 on industry sectors and locations in which the group operated, aggregate the similar business activities of group members.
    • The head company reports only its own international dealings and those of the group. If a subsidiary is outside the consolidated group for any period during the income year, do not report its international related party dealings during those periods.
    • Consolidation has no impact on the way a permanent establishment is treated for the purposes of Schedule 25A. A permanent establishment of a consolidated entity is treated no differently than a permanent establishment of a non-consolidated entity.
      Last modified: 20 Oct 2010QC 17844