• Question 15

    Attention

    Warning:

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

    End of attention

    This question asks whether you had international related party dealings, apart from the dealings covered in questions 8 to 14.

    We would expect the majority of international related party dealings entered into by taxpayers to come within the types of dealings covered by questions 8 to 14. Where dealings of a type covered by questions 8 to 14 were entered into but the form of the question (or associated instructions) means that particular amounts were not required to be disclosed at those questions, these amounts are also not required to be disclosed at this question.

    An international related party dealing is taken to have been covered by questions 8 to 14, regardless of whether it was reported using tax or accounting figures, and should not be reported again at this question.

    If you had international related party dealings, apart from the dealings covered in questions 8 to 14, answer yes to this question and complete the required fields.

    The dollar amounts or values asked for in this question are all based on your accounting records.

    Note that amounts included in your answers to questions 2 to 6 may be included again at questions 8 to 15.

    In the first column, at C provide the total amount of expenditure incurred in respect of these international related party dealings.

    In the second column, at D provide the total amount of revenue earned in respect of these international related party dealings.

    In the third column, at E specify the principal arm's length pricing method used to set or review the consideration for these international related party dealings.

    Further Information

    For the list of pricing methodology codes, see Appendix 6.

    End of further information

    In last row at F, provide a description of the principal activity undertaken in these international related party dealings (limit your description to 200 characters).

    Last modified: 09 Nov 2011QC 24292