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Trigger points that will require completion of this schedule

Last updated 8 November 2011

If you are a relevant financial service provider, you are required to complete an International dealings schedule - financial services if you have entered an amount or 'Y' (for yes) at certain labels in the relevant tax return listed below.

Company tax return 2011

Question 7 Reconciliation to taxable income or loss
Label P: Offshore banking unit adjustment.

Question 23 International related party dealings/transfer pricing
Label Y: Was the aggregate amount of the transactions or dealings with international related parties (including the value of property transferred or the balance outstanding on any loans) greater than $1 million?

Question 24 Overseas interests
Label Z: Did you have overseas branch operations or a direct or indirect interest in a foreign trust, foreign company, controlled foreign entity or transferor trust?

Question 25 Thin Capitalisation
Label O: Did the thin capitalisation provisions apply as outlined in the instructions and the guide thin capitalisation?

Partnership tax return 2011

Question 22 Attributed foreign income
Label S: Did you have either a direct or indirect interest in a foreign trust, controlled foreign company or transferor trust?

Question 29 Overseas transactions
Label W: Was the aggregate amount of your transactions or dealings with international related parties (including the value of any property/service transferred or the balance of any loans) greater than $1 million?

Trust tax return 2011

Question 22 Attributed foreign income
Label S: Did you have either a direct or indirect interest in a foreign trust, controlled foreign company or transferor trust?

Question 29 Overseas transactions
Label W: Was the aggregate amount of your transactions or dealings with international related parties (including the value of any property/service transferred or the balance of any loans) greater than $1 million?

QC24292