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  • B Attributed foreign income – section 404 country



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Show at U the amount of attributed foreign income from controlled foreign entities in section 404 countries. Section 404 countries are listed in Part 2 of Schedule 10 to the ITR 1936.

    Also show at U the amount of income attributed from a transferor trust if the entire income and profits of the trust are subject to tax in a section 404 country.

    Last modified: 13 Feb 2019QC 44343