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  • International dealings schedule instructions 2022

    Instructions to help companies, trusts and partnerships complete the international dealings schedule for 2022.

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    About these instructions



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

    End of attention

    Use these instructions to help you complete the International dealings schedule 2022. The international dealings schedule (IDS) forms part of your entity's tax return.

    This publication is not a guide to income tax law. The examples presented in the instructions only illustrate how the schedule should be completed and should not be relied upon for technical guidance. If you feel that this publication does not fully cover your circumstances, you should get help from us or a recognised tax adviser.

    You can also provide feedback on any difficulties you have in completing the questions in the schedule. We will use this information for future versions of the schedule. To provide this feedback, you can:

    What's new

    We have updated the International dealings schedule 2022 by:

    • simplifying reporting for other types of internally recorded dealings at question 18d by removing the requirement to report each type of other internally recorded dealings separately – now show aggregated amounts for all other types of internally recorded dealings with own branch operations at question 18d
    • updating question 47 for importing payments under structured arrangements, adding new  
      • question 47a for any other offshore hybrid mismatches
      • question 47b for three most material offshore hybrid mismatches
    • adding a new appendix 8 code 7 for 'No exemption code applies' at question 27 'Transfers to a non-resident trust', for scenarios where no exemption applies to a transfer to a non-resident trust.

    Publications and services

    To obtain one of our publications referred to in these instructions or for information about our other services, see More information.

    We issue public rulings setting out our policies on the taxation aspects of international related party dealings. It is recommended that if you had any international related party dealings you should be familiar with these rulings. Those public rulings include:

    • TR 2010/7 Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions
    • TR 2014/6 Income tax: transfer pricing – the application of section 815-130 of the Income Tax Assessment Act 1997
    • TR 2014/8 Income tax: transfer pricing documentation and Subdivision 284-E.

    See also

    Last modified: 05 Sep 2022QC 68003