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  • Item 13

    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 whether transfers of accumulated profits, accumulated losses, paid-up capital or other assets or reserves were made from any unlisted country CFC or CFT to a related entity in a listed country during the year of income.

    Transfer includes sale, acquisition, gift, deed of assignment, declaration of trust or otherwise, with or without consideration - monetary or non-monetary.

    Examples of the type of transfers to include are:

    • the disposal of an asset to a related entity in a listed country, other than trading stock disposed of in the normal course of business
    • the waiving of a debt owed by a related entity in a listed country
    • the making of a loan to a related entity in a listed country
    • the acquisition of a share, a right to acquire a share, or an option to acquire a share in a related entity in a listed country
    • the making of a payment in respect of a call on a share in a related entity in a listed country.

    Print either Y for yes or N for no at each of S, T, U and V.

    Last modified: 03 Jun 2010QC 22875