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  • 2018 International dealings schedule now available

    The 2018 International dealings schedule (IDS) and their instructions are now available.

    The IDS must be lodged by businesses that provide a response at the trigger questions of the relevant company, trust or partnership tax return and businesses with international dealings of more than $2 million with related parties. If you meet these conditions you will need to lodge an IDS form with your tax return by the due date.

    Each year, the IDS form and instructions are updated to satisfy any legislative changes that may be required, so it is important that you submit the 2018 version.

    The following questions have been updated for the 2018 form:

    • Q 13f - R&D and overseas intangibles
    • Q 19a - arrangements involving hybrid instruments
    • Q 21a - controlled foreign companies (CFCs)
    • Q 23 - attribution income of CFCs
    • Q 28a - foreign hubs
    • Q 29b - cross border hybrid entities and hybrid instruments
    • Q 30b - thin capitalisation
    • Q 37a-c - valuation of intangibles
    • Q 40 - financial service entities

    See also:

    Next step:

    For any enquiries regarding the IDS, email us at IDSproject@ato.gov.au

      Last modified: 12 Jun 2018QC 55961