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  • Item 9

    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

    At this item, you must show the number of CFCs and CFTs in which your entity had either a direct or indirect interest at the start and end of the accounting period. There are separate labels to disclose this for listed countries, section 404 countries and unlisted country CFCs and CFTs.

    A listed country trust estate is defined in section 102AAE of the ITAA 1936. The terms 'direct control interest' and 'indirect control interest' in a CFC and CFT have the same meaning as in Division 3 of Part X of the ITAA 1936.

    Labels A, B and C

    Write the total number of listed country, section 404 country and unlisted country CFCs and CFTs you had at the start of the entity's accounting period at each corresponding label.

    Labels D, E and F

    Write the total number of listed country, section 404 country and unlisted country CFCs and CFTs you had at the end of the entity's accounting period at each corresponding label.

    If the number of CFCs and CFTs is less than 10, write 0 (zero) as the first digit. If the number of CFCs and CFTs is more than 99, write 99. If the number of CFCs and CFTs is zero, leave the relevant label blank.

    Example 7

    If an entity had five listed country CFCs at the start of the year and nil at the end of the year, and no unlisted country CFCs at either the year's start or end, write 05 at A. Leave all other labels at item 9 blank.

    Last modified: 28 Sep 2012QC 24214