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.
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 specified 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 specified in table 10?
This includes:
- funds or assets that may be located elsewhere but are controlled or managed from one of the countries specified in table 10 below
- 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: Specified countries
Andorra |
Cook Islands |
Liberia |
San Marino |
Anguilla |
Curacao |
Liechtenstein |
Seychelles |
Antigua and Barbuda |
Cyprus |
Marshall Islands |
Saint Martin (Dutch part) |
Aruba |
Dominica |
Mauritius |
St Kitts and Nevis |
Bahamas |
Gibraltar |
Monaco |
St Lucia |
Bahrain |
Grenada |
Montserrat |
St Vincent and the Grenadines |
Belize |
Guernsey |
Nauru |
Turks and Caicos Islands |
Bermuda |
Isle of Man |
Niue |
US Virgin Islands |
British Virgin Islands |
Jersey |
Panama |
Vanuatu |
Cayman Islands |
Labuan in Malaysia |
Samoa |
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