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  • Item 9

    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

    This item asks for details of the number of CFCs and CFTs in which the entity had either a direct or indirect interest at the start and end of the accounting period. Separate information is required for listed country, section 404 country and unlisted country CFCs and CFTs. Determine whether the CFCs and CFTs are residents of listed countries, section 404 countries or unlisted countries.

    A listed country trust estate is defined in section 102AAE of the ITAA 1936. The terms 'direct control interest' and 'indirect control interest' in a CFC and CFT have the same meaning as in Division 3 of Part X of the ITAA 1936.

    Labels A, B and C

    Show the total number of listed country, section 404 country and unlisted country CFCs and CFTs at the start of the entity's accounting period.

    Labels D, E and F

    Show the total number of listed country, section 404 country and unlisted country CFCs and CFTs at the end of the entity's accounting period.

    If the number of CFCs and CFTs is less than 10, write 0 (zero) as the first digit. If the number of CFCs and CFTs is more than 99, write 99. If the number of CFCs and CFTs is zero, leave the relevant answer block blank.

    Example 7

    If an entity had five listed country CFCs at the start of the year and nil at the end of the year, and no unlisted country CFCs at either the year's start or end, write 05 at A. Leave all other labels at item 9 blank.

    Last modified: 03 Jun 2010QC 22875