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.

For more information on the exemptions and calculation of the amounts to be reported at:

• A, B, or C, see the Foreign income return form guide 2010-2011.

End of further information