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  • Item 4a

    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

    Use one of the following numeric codes to state the percentage of the total of the dollar values you wrote at items 2a to 2d (after excluding any amounts for your internally recorded 'dealings' with your branch operations) for which you have written documentation supporting your processes in steps 1 and 2 (characterisation and selection) of chapter 5 of Taxation Ruling TR 98/11. Print the code at F.

    Percentage of dollar value of related-party dealings - items 2a to 2d only

    Percentage

    Code

    0%

    1

    1% to less than 25%

    2

    25% to less than 50%

    3

    50% to less than 75%

    4

    75% to less than 100%

    5

    100%

    6

    You may calculate the percentage on the basis of a reasonable estimate.

    A statistical sample may be an appropriate method of calculating the relevant percentage, provided the sample selection and mathematical considerations are consistent with generally accepted statistical methods.

    Keep your working papers if you have used a sampling process to make this estimate.

    Last modified: 28 Sep 2012QC 24214