• C Attributed foreign income - unlisted country

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    Show at C the amount of attributed foreign income from controlled foreign entities in unlisted countries (excluding section 404 countries).

    Unlisted countries are countries not listed in Part 1 of Schedule 10 to the ITR 1936.

    Show also at C the amount of income attributed from a transferor trust if the amount has not been included at:

    • A Listed country, or
    • B Section 404 country.
    Last modified: 25 Nov 2009QC 21714