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
- B Section 404 country.
Find out more
On the exemptions and calculation of the amounts to be reported at A, B, or C, see the Foreign income return form guide 2013–14.
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