Example 1: Category C position

AusCo enters into an arrangement whereby capital is raised from shareholders in order to fund the payment of a special dividend to shareholders.

This arrangement is an RTP covered by Question 2 of Category C. The required information to be provided on the RTP Category C form for this position is as follows:

Optional comments

It is not compulsory to complete the optional comments section and AusCo chooses not to provide any optional comments.

Example 2: Category C position

An Australian mining company (AusCo) has a related party in Thailand (ForCo). ForCo sells minerals on behalf of other members in the Group (including AusCo) to third parties in Malaysia, for which it is remunerated on a commission basis by the members including AusCo.

In considering PCG 2017/1, AusCo identifies that it is involved in an offshore marketing hub arrangement and the arrangement falls in the blue zone.

Marketing hub arrangements are covered by Question 9 of Category C, with the blue zone covered by subcategory 3.

The required information to be provided on the RTP Category C form for this position is as follows:

Optional comments

Offshore marketing hub arrangement is in relation to export of zinc from Australia to Malaysia.

Note: it is not compulsory to complete the optional comments section.