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 2011 will help you complete Schedule 25A 2011 (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 Australian Taxation Office (ATO) or a recognised tax adviser if you feel that this publication does not fully cover your circumstances.
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Last modified: 28 Sep 2012QC 24214