ato logo
Search Suggestion:

Thin capitalisation schedule and International dealings schedule - financial services

Last updated 11 February 2019

You need to complete a Thin capitalisation schedule 2011 (NAT 6458) or International dealings schedule - financial services 2011 (NAT 73345) if the thin capitalisation rules apply to the partnership. For more information, see appendix 3 and the Guide to thin capitalisation.

You do not need to complete a Thin capitalisation schedule 2011 or International dealings schedule - financial services 2011 if the partnership was a subsidiary member of a consolidated group for the entire income year.

Where the partnership is a member of a consolidated group for the whole income year and the thin capitalisation rules apply, the responsibility for preparing the schedules will rest on the head company of the consolidated group.

Where a return is required because the partnership had a period in the income year when it was not a member of a consolidated group (a non-membership period), the partnership should complete a Thin capitalisation schedule 2011 or International dealings schedule - financial services 2011 where the thin capitalisation rules apply during the non-membership period.

In other cases, complete a Thin capitalisation schedule 2011 or an International dealings schedule - financial services 2011 if the thin capitalisation rules apply to the partnership. For more information, see appendix 3 and the Guide to thin capitalisation.

Do not attach the completed schedule to the tax return. Post the completed Thin capitalisation schedule to:

Australian Taxation Office
GPO Box 9845
[insert the name and postcode of your capital city]

For example;

Australian Taxation Office
GPO Box 9845
SYDNEY NSW 2001

Post the completed International dealings schedule - financial services to:

Australian Taxation Office
PO Box 3008
PENRITH  NSW  2740

 

  

QC94446