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  • International dealings with an overseas entity

    When lodging a return you must complete an international dealings schedule and include it with your tax return if you have either of the following:

    • international dealings with a related party, if the combined amount of your transactions or dealings, whether on capital or revenue account, is more than $2 million, including the value of property and services transferred or the balance outstanding on any loans – if so, complete section A of the International dealings schedule
    • an overseas branch or a direct or indirect interest in a foreign trust, foreign company, controlled foreign entity or transferor trust – if so, complete section C of the International dealings schedule.

    If you are lodging your tax return for the 2010–11 income year or an earlier income year, you must complete section B of Schedule 25A if you had a direct or indirect interest in a foreign trust, foreign company, controlled foreign entity or transferor trust.

    See also:

      Last modified: 28 Oct 2016QC 18452