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  • Item 6a



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    At this item you need to write either Y for yes or N for no. You should write yes if you have acquired an interest in an asset as a result of dealings of a non-revenue (capital) nature with international related parties, or if you have had dealings with an international related party that would be classified as a capital gains tax (CGT) event within the meaning of Part 3-1 of the ITAA 1997. This will not include dealings in trading stock held in the ordinary course of business.

    The terms 'acquired', 'CGT event', 'disposal' and 'asset' have the same meaning as they have in Part 3-1 of the ITAA 1997.

    Last modified: 28 Sep 2012QC 24214