Foreign source income

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End of attention

D Was the amount of foreign income tax paid greater than $100,000 OR was the amount of assessable foreign income greater than $500,000?

Print X in the appropriate box.

Assessable foreign income is all income sourced from overseas, and includes interest, dividends, attributable income through the controlled foreign company (CFC) regime, and foreign-sourced capital gains.

For more information on foreign income tax, see Guide to foreign income tax offset rules.

For more information on foreign sourced capital gains, see the:

• Foreign income return form guide, and
• Guide to capital gains tax 2011.

E Transactions with specified countries

Print X in the appropriate box.

Did the fund directly or indirectly send to, or receive from, one of the countries listed in table 10, any funds or property? This includes sending or receiving the funds or property indirectly, for example, through another entity or country.

Or does the fund have the ability to control the disposition of any funds, property, investments or any other assets located in any of the countries listed in table 10?

This includes:

• funds or assets that may be located elsewhere but are controlled or managed from one of the countries listed in table 10 below, and
• where you have an expectation that you are able to control the disposition of the funds or assets or you can control the disposition indirectly, for example, through associates.

Table 10: Listed countries

You are not required to lodge a schedule if you have answered Yes to this question.