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  • International dealings schedule

    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

    Where the relevant information is reported in the tax return, you must complete an International dealings schedule 2012 (NAT 73345).

    For more information, see the International dealings schedule instructions 2012 (NAT 73959).

    You need to complete an International dealings schedule 2012 if the thin capitalisation rules apply to the partnership.

    You do not need to complete an International dealings schedule 2012 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 schedule 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 an International dealings schedule 2012 where the thin capitalisation rules apply to the partnership during the non-membership period.

    In other cases, complete an International dealings schedule 2012 if the thin capitalisation rules apply to the partnership. For more information, see appendix 3 and the International dealings schedule instructions 2012.

    Last modified: 12 Feb 2019QC 25837