Show download pdf controls
  • Section B of Schedule 25A 2011

    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

    Section B of Schedule 25A 2011 refers to overseas branch operations of Australian companies, controlled foreign companies (CFCs), and controlled foreign trusts (CFTs), and is to be completed in all cases where the answer is yes to any of the following:

    If you need to complete section B, you must complete items 11 and 13 to 17. If any other items in section B do not apply, you may leave the labels in those items blank.

    For the purposes of section B:

    • 'listed countries' are countries listed in Part 1 of Schedule 10 of the Income Tax Regulations 1936 (ITR 1936)
    • 'section 404 countries' are countries listed in Part 2 of Schedule 10 of the ITR 1936
    • an 'unlisted country' is a country that is not shown in Schedule 10 of the ITR 1936.
    Last modified: 28 Sep 2012QC 24214