Show download pdf controls
  • Overseas transactions, interests or thin capitalisation

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    These items must be answered even if you do not have any overseas transactions or interests.

    In this section:

    Agents for non-residents

    If a tax return that includes income or deductions from only the activities listed in table 8 is lodged in accordance with the following sections of the ITAA 1936 and does not include income or deductions from any other source, print X in the No box at X item 26, Y item 27 and Z item 28. Do not complete an International dealings schedule 2019.

    Table 8: Activities carried out by agents for non-residents

    Industry type

    Industry code

    Section number

    Overseas shipping

    99020

    129

    Agents for non-resident insurer

    99050

    144

    Agents for non-resident reinsurers

    99050

    148

    Control of non-resident’s money

    99070

    255

    Dividends as the only international transactions

    If dividends were paid to or received from a related overseas entity and those dividends were the only transactions with related overseas entities, print X in the No boxes at X item 26 and Y item 27 for overseas transactions and do not complete an International dealings schedule 2019. Answer items 2829, and 30 as required.

    International dealings schedule

    If you need to lodge an International dealings schedule 2019, see the International dealings schedule instructions 2019.

    Next step:

    Last modified: 18 May 2020QC 58629