To help you complete a Schedule 25A for 1 July 2008 - 30 June 2009

Includes where to show foreign branch non-assessable, non-exempt income and lists new exemption and country codes for foreign locations.

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

Schedule 25A instructions 2009 will help you complete Schedule 25A 2009 (NAT 1125).

These instructions include information about:

  • related-party international dealings
  • permanent establishments
  • foreign branch non-assessable non-exempt income
  • country codes for foreign locations
  • pricing methods.

A worked example at appendix 5 shows how a hypothetical Australian resident company would complete the schedule.

When we refer to 'you', 'your business' or 'taxpayer' in these instructions, we are referring either to you as a business entity - for example, a company, trust, partnership or superannuation fund - that conducts a business, or to you as the tax agent or public officer responsible for completing the schedule.

This publication is not a guide to income tax law. Please get help from the Tax Office or a recognised tax adviser if you feel that this publication does not fully cover your circumstances.

Publications and services

To find out how to get a publication referred to in these instructions and for information about our other services, see More information.

Last modified: 27 Nov 2009QC 21722