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  • International dealings schedule (IDS)

    The International dealings schedule 2018 is available in Portable Document Format (PDF).

    Section A – International related party dealings

    Changes to Section A – International related party dealings

    Change

    Item

    Description

    New

    13f

    R&D and overseas intangibles

    New

    13f-A

    Did you perform research and development for a related party in another country which held intellectual property and you were remunerated on a cost-plus-margin basis?

    New

    13f-C

    Expense paid

    New

    13f-D

    Cost-plus margin received

    Section B – Financial arrangements

    Changes to Section B – Financial arrangements

    Change

    Item

    Description

    New

    19a-A

    Do you have any arrangements involving hybrid instruments, which are treated as debt for tax purposes in one country but are treated as equity for tax purposes in another country?

    New

    19a-B

    Total hybrid income

    New

    19a-C

    Total hybrid expense

    Section C – Interests in foreign entities

    Changes to Section C – Interests in foreign entities

    Change

    Item

    Description

    New

    21

    Controlled foreign companies (CFCs) and controlled foreign trusts (CFTs)

    Modify

    From
    21-A

    To
    21a-A

    From
    Did you have any interests in controlled foreign companies (CFCs) or controlled foreign trusts (CFTs)?

    To
    Did you have any interests CFCs or CFTs?

    New

    21b

    Specify the number of CFCs and CFTs in which you had an interest at the end of your income year

    Modify

    From
    21-B

    To
    21b-B

    Number of CFCs and CFTs – Listed countries

    Modify

    From 21-C

    To
    21b-C

    Number of CFCs and CFTs – Specified countries

    Modify

    From
    21-D

    To
    21b-D

    Number of CFCs and CFTs – Other unlisted countries

    New

    21c

    Did you acquire any interests in CFCs or CFTs during the income year?

    New

    21c-B

    Number of CFCs and CFTs – Listed countries

    New

    21c-C

    Number of CFCs and CFTs – Specified countries

    New

    21c-D

    Number of CFCs and CFTs – Other unlisted countries

    New

    21d

    Did you dispose of any interests in CFCs or CFTs during the income year?

    New

    21d-B

    Number of CFCs and CFTs – Listed countries

    New

    21d-C

    Number of CFCs and CFTs – Specified countries

    New

    21d-D

    Number of CFCs and CFTs – Other unlisted countries

    New

    21e

    Have your CFCs in the following countries satisfied the active income test for their statutory accounting period(s) under section 432 of ITAA 1936?

    New

    21e-A

    Listed countries

    New

    21e-B

    Specified countries

    New

    21e-C

    Other unlisted countries

    Delete

    23-A

    Did you have a CFC that was a resident of an unlisted country that provided a benefit (as defined in section 47A of the ITAA 1936), either directly or indirectly, to you or any of your related entities at any time during the income year?

    New

    23

    Specify the amounts in calculation of your attribution income of CFC

    New

    23a

    Specify the amounts of notional assessable income under the following sections of the ITAA 1936.

    New

    23a-A

    Listed countries CFC (Section 385) – Adjusted tainted income that is eligible designated concession income

    New

    23a-B

    Listed countries CFC (Section 385) – Adjusted tainted income not treated as derived from sources in listed countries

    New

    23a-C

    Listed countries CFC (Section 385) – Other notional assessable income

    New

    23a-D

    Listed countries CFC (Section 385) – Subtotal

    New

    23a-E

    Specified countries CFC (Section 384) – Adjusted tainted income

    New

    23a-F

    Listed countries CFC (Section 385) – Other notional assessable income

    New

    23a-G

    Listed countries CFC (Section 385) – Subtotal

    New

    23a-H

    Other unlisted countries CFC (Section 384) – Adjusted tainted income

    New

    23a-I

    Other unlisted countries CFC (Section 384) – Other notional assessable income

    New

    23a-J

    Other unlisted countries CFC (Section 384) – Subtotal

    New

    23a-K

    Total notional assessable income

    New

    23b

    Specify the amounts of attribution income modifications

    New

    23b-A

    Listed countries

    New

    23b-B

    Specified countries

    New

    23b-C

    Other unlisted countries

    New

    23b-D

    Total attribution income modifications

    New

    28

    Non-resident trusts and foreign hubs

    Modify

    From
    28A

    To
    28a-A

    Were you a beneficiary of a non-resident trust or did you have an interest in, or an entitlement to acquire an interest in, either the income or capital of a non-resident trust during the income year?

    New

    28b-A

    Do any of the schedules within PCG 2017/1 apply to your offshore dealings?

    New

    28b-B
    28b-E
    28b-H

    Type of hub

    New

    28b-C
    28b-F
    28b-I

    Value of expenses/imports in connection with each type of hub

    New

    28b-D
    28b-G
    28b-J

    Value of revenue/exports in connection with each type of hub

    New

    29

    Cross-border hybrid entities and hybrid instruments

    Modify

    From
    29A

    To
    29a-A

    Were you a partner in a foreign hybrid limited partnership (FHLP) or a shareholder in a foreign hybrid company (FHC)?

    Modify

    From
    29B

    To
    29a-B

    Number of FHLPs or FHCs you had an interest in

    Modify

    From
    29C

    To
    29a-C

    From
    Total amount of your share of net income/profit

    To
    Total amount of your share of FHLP/FHCs net income/profit

    New

    29b-A

    Apart from 29a, did you have any income or expense in connection with any cross-border hybrid entity?

    New

    29b-B

    Total hybrid income

    New

    29b-C

    Total hybrid expense

    Section D – Thin capitalisation

    Changes to Section D – Thin capitalisation

    Change

    Item

    Description

    Modify

    From
    30A

    To
    30a-A

    Did the thin capitalisation rules affect you?

    New

    30b

    Did you rely on one of the following tests in determining the thin capitalisation rules did not disallow any of your debt deductions?

    New

    30b-A

    $2 million threshold test

    New

    30b-B

    90% asset threshold test

    New

    30b-C

    Exemption of certain special purpose entities

    New

    37a-A

    Did you choose to recognise an internally generated intangible item under section 820-683?

    New

    37b-B

    Average value amount of the internally generated intangible item you recognised under section 820-683

    New

    37c-A

    Did you choose to revalue an intangible asset under section 820-684?

    New

    37c-B

    Average revaluation amount of the intangible item you revalued under section 820-684

    Section E – Financial Services Entitles

    Changes to Section E – Financial Services Entitles

    Change

    Item

    Description

    New

    40a

    Notional amount of interest under Part IIIB

    Modify

    From
    40B

    To
    40a-B

    Average quarterly notional amount taken to be borrowed under section 160ZZZ

    New

    40a-C

    Specify the main currency of the notional amount taken to be borrowed under section 160ZZZ

    Modify

    From
    40C

    To
    40a-D

    Notional amount of interest taken to be paid under section 160ZZZA (excluding amounts attributable to OB activities of offshore banking units (OBUs))

    Modify

    From
    40D

    To
    40a-E

    Notional amount of interest taken to be paid under section 160ZZZA attributable to OB activities of OBUs

    Modify

    From
    40E

    To
    40a-F

    Amount of section 160ZZZJ withholding tax paid on notional interest amount

    New

    40b

    Notional derivative and foreign exchange transactions under Part IIIB

    New

    40b-G

    Notional amount taken to be paid or received under section 160ZZZE – (amount taken to be paid)

    New

    40b-H

    Notional amount taken to be paid or received under section 160ZZZE – (amount taken to be received)

    New

    40b-I

    Notional amount taken to be paid or received under section 160ZZZF – (amount taken to be paid)

    New

    40b-J

    Notional amount taken to be paid or received under section 160ZZZF – (amount taken to be received)

    New

    40c-K

    Are you a foreign bank or other qualifying financial entity that has elected out of Part IIIB of the ITAA 1936?

    New

    40c-L

    Average quarterly notional amount taken to be borrowed under section 160ZZZ

    New

    40c-M

    Specify the main currency of the notional amount taken to be borrowed under section 160ZZZ

    New

    40c-N

    Notional amount of interest taken to be paid under section 160ZZZA (excluding amounts attributable to OB activities of offshore banking units (OBUs)

    New

    40c-O

    Notional amount of interest taken to be paid under section 160ZZZA attributable to OB activities of OBUs

    New

    40c-P

    Amount of section 160ZZZJ withholding tax paid on notional interest amount

    Last modified: 07 Dec 2018QC 57545