How these instructions will help you to complete the International dealings schedule.
About the International dealing schedule
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:
- email idsproject@ato.gov.au
- lodge a paper tax return and include a covering letter with your schedule.
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
- International tax for businesses
- Organisation for Economic Co-operation and Development's (OECD) Transfer pricing guidelines for multinational enterprises and tax administrations – 2017. You can buy a copy at OECD iLibraryExternal Link.
Get the publication
The International dealings schedule instructions 2022 are not available in print.
You can create and save a PDF copy (1.77 MB) from this webpage – select the PDF icon in the right-hand corner of this page, then select Save as PDF.
Get the form
To get the International dealings schedule 2022, there are 2 ways:
- Download International dealings schedule 2022 (NAT 73345, PDF 1.88MB)
- Order a copy through the ATO Publication Ordering serviceExternal Link – search by typing in either, the NAT number '73345' or the form name 'International dealings schedule'.
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